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Stealth disclosure of accounting restatements
Files, Rebecca; Swanson, Edward P.; Tse, Senyo - In: The accounting review : a publication of the American … 84 (2009) 5, pp. 1495-1520
Persistent link: https://www.econbiz.de/10003897722
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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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Do Type II subsequent events impair financial reporting quality?
Czerney, Keith; Schmidt, Jaime J.; Thompson, Anne M.; … - In: The accounting review : a publication of the American … 95 (2020) 6, pp. 97-123
Persistent link: https://www.econbiz.de/10012421489
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Recognition versus disclosure of future loss conditions and the decision-usefulness of financial statements
Kunz, Alexis H.; Staehle, Martin - In: The accounting review : a publication of the American … 95 (2020) 5, pp. 247-264
Persistent link: https://www.econbiz.de/10012320385
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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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In financial statements we trust : institutional investors' stockholdings after restatements
Cahan, Steven F.; Chen, Chen; Chen, Li - In: The accounting review : a publication of the American … 99 (2024) 2, pp. 143-168
Persistent link: https://www.econbiz.de/10014496167
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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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Does enhanced disclosure really reduce agency costs? : evidence from the diversion of corporate resources
Huang, Pinghsun; Zhang, Yan - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 199-229
Persistent link: https://www.econbiz.de/10009506452
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Who consumes firm disclosures? : evidence from earnings conference calls
Heinrichs, Anne; Park, Jihwon; Soltes, Eugene F. - In: The accounting review : a publication of the American … 94 (2019) 3, pp. 205-231
Persistent link: https://www.econbiz.de/10012029382