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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
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Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian; Causholli, Monika; Khan, Urooj - In: Review of accounting studies 21 (2016) 1, pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
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The standard-setters’ toolkit : can principles prevail over bright lines?
Henderson, Darren; O'Brien, Patricia C. - In: Review of accounting studies 22 (2017) 2, pp. 644-676
Persistent link: https://www.econbiz.de/10011690181
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The positive externalities of IFRS R&D capitalization : enhanced voluntary disclosure
Chen, Ester; Gavious, Ilanit; Lev, Baruch - In: Review of accounting studies 22 (2017) 2, pp. 677-714
Persistent link: https://www.econbiz.de/10011690189
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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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Financial reporting changes and the internal information environment : evidence from SFAS 142
Cheng, Qiang; Cho, Young Jun; Yang, Holly - In: Review of accounting studies 23 (2018) 1, pp. 347-383
Persistent link: https://www.econbiz.de/10011848301
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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