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Financial statement disaggregation decisions and auditors' tolerance for misstatement
Libby, Robert; Brown, Timothy J. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 641-665
Persistent link: https://www.econbiz.de/10009732822
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The effect of financial statement incomparability on investment decisions
Anderson, Spencer B. - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 1-20
Persistent link: https://www.econbiz.de/10014303094
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Are lengthy and boilerplate risk factor disclosures inadequate? : an examination of judicial and regulatory assessments of risk factor language
Cazier, Richard A.; McMullin, Jeff L.; Treu, John S. - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 131-155
Persistent link: https://www.econbiz.de/10012626583
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Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
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Economic consequences of mandated accounting disclosures : evidence from pension accounting standards
Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 395-427
Persistent link: https://www.econbiz.de/10009732844
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Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
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Mandatory financial reporting and voluntary disclosure : the effect of mandatory IFRS adoption on management forecasts
Li, Xi; Yang, Holly I. - In: The accounting review : a publication of the American … 91 (2016) 3, pp. 933-953
Persistent link: https://www.econbiz.de/10011504171
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The impact of SEC disclosure monitoring on the uncertainty of fair value estimate
Bens, Daniel A.; Cheng, Mei; Neamtiu, Monica - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 349-375
Persistent link: https://www.econbiz.de/10011458928
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Beyond profits : the rise of dual-purpose organizations and its consequences for disclosure
Arya, Anil; Mittendorf, Brian; Ramanan, Ram N. V. - In: The accounting review : a publication of the American … 94 (2019) 1, pp. 25-43
Persistent link: https://www.econbiz.de/10012015049
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Managers' strategic use of concurrent disclosure : evidence from 8-k filings and press releases
Rawson, Caleb; Twedt, Brady J.; Watkins, Jessica C. - In: The accounting review : a publication of the American … 98 (2023) 4, pp. 345-371
Persistent link: https://www.econbiz.de/10014340493