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An examination of restructuring charges surrounding the implementation of SFAS 146
Lee, Yong Gyu - In: Review of accounting studies 19 (2014) 2, pp. 539-572
Persistent link: https://www.econbiz.de/10010380019
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The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes
Cazier, Richard; Rego, Sonja Olhoft; Tian, Xiaoli Shaolee; … - In: Review of accounting studies 20 (2015) 1, pp. 436-469
Persistent link: https://www.econbiz.de/10010503365
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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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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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Did accelerated filing requirements and SOX Section 404 affect the timelines of 10-K filings
Impink, Joost; Lubberink, Martien; Praag, Bernard M. S. van - In: Review of accounting studies 17 (2012) 2, pp. 227-253
Persistent link: https://www.econbiz.de/10009573968