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Does recognition versus disclosure affect value relevance? : evidence from pension accounting
Yu, Kun - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 1095-1127
Persistent link: https://www.econbiz.de/10009751731
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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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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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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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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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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 eliminating the Form 20-F reconciliation on shareholder wealth : evidence from US cross-listed firms
Chen, Lucy Huajing; Khurana, Inder K. - In: The accounting review : a publication of the American … 90 (2015) 1, pp. 199-228
Persistent link: https://www.econbiz.de/10010488120
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Recognition versus disclosure of fair values
Müller, Maximilian André; Riedl, Edward J.; Sellhorn, … - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2411-2447
Persistent link: https://www.econbiz.de/10011414464
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The value relevance of managers' and auditors' disclosures about material measurement uncertainty
Dennis, Sean A.; Griffin, Jeremy B.; Zehms, Karla M. - In: The accounting review : a publication of the American … 94 (2019) 4, pp. 215-243
Persistent link: https://www.econbiz.de/10012118766
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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