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Ideological diversity in standard setting
Chakravarthy, Jivas - In: Review of accounting studies 24 (2019) 1, pp. 113-155
Persistent link: https://www.econbiz.de/10012006054
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Principles-based accounting standards and audit outcomes : empirical evidence
Cho, Myojung; Krishnan, Gopal - In: Review of accounting studies 28 (2023) 1, pp. 164-200
Persistent link: https://www.econbiz.de/10014227332
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GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants
Frankel, Richard; Seethamraju, Chandra; Zach, Tzachi - In: Review of accounting studies 13 (2008) 1, pp. 87-118
Persistent link: https://www.econbiz.de/10003704490
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Do analysts and investors fully understand the persistence of the items excluded from street earnings?
Chen, Chih-ying - In: Review of accounting studies 15 (2010) 1, pp. 32-69
Persistent link: https://www.econbiz.de/10003966348
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The pricing of conservative accounting and the measurement of conservatism at the firm-year level
Callen, Jeffrey L.; Segal, Dan; Hope, Ole-Kristian - In: Review of accounting studies 15 (2010) 1, pp. 145-178
Persistent link: https://www.econbiz.de/10003966359
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Disclosure of GAAP line items in earnings announcements
D'Souza, Julia; Ramesh, K.; Shen, Min - In: Review of accounting studies 15 (2010) 1, pp. 179-219
Persistent link: https://www.econbiz.de/10003966363
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Accounting conservatism and Street earnings
Heflin, Frank; Hsu, Charles; Jin, Qinglu - In: Review of accounting studies 20 (2015) 2, pp. 674-709
Persistent link: https://www.econbiz.de/10011283643
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The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing
Makar, Stephen D.; Wang, Li; Alam, Pervaiz - In: Review of accounting studies 18 (2013) 1, pp. 66-94
Persistent link: https://www.econbiz.de/10009745120
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Evidence on the use of unverifiable estimates in required goodwill impairment
Ramanna, Karthik; Watts, Ross L. - In: Review of accounting studies 17 (2012) 4, pp. 749-780
Persistent link: https://www.econbiz.de/10009696495
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Selling-price estimates in revenue recognition and the usefulness of financial statements
Srivastava, Anup - In: Review of accounting studies 19 (2014) 2, pp. 661-697
Persistent link: https://www.econbiz.de/10010379992