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A theory of hard and soft information
Bertomeu, Jeremy; Marinovic, Iván - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 1-20
Persistent link: https://www.econbiz.de/10011482642
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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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A broader perspective on corporate social responsibility research in accounting
Moser, Donald V.; Martin, Patrick R. - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 797-806
Persistent link: https://www.econbiz.de/10009565284
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Complementarity between audited financial reporting and voluntary disclosure : the case of former Andersen clients
Frankel, Richard M.; Kalay, Alon; Sadka, Gil; Zou, Yuan - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 215-238
Persistent link: https://www.econbiz.de/10012703017
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Determinants and consequences of quantitative critical accounting estimate disclosures
Glendening, Matthew; Mauldin, Elaine G.; Shaw, Ken W. - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 189-218
Persistent link: https://www.econbiz.de/10012121932
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Measuring accounting reporting complexity with XBRL
Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
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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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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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Accounting standardization and separation in the municipal debt market : evidence from GASB 34
Baber, William R.; Beck, Amanda; Koester, Allison - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 29-56
Persistent link: https://www.econbiz.de/10014632027
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Does fiscal monitoring make better governments? : evidence from U.S. municipalities
Nakhmurina, Anya - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 395-425
Persistent link: https://www.econbiz.de/10014632066