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Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment
Linck, James S.; Netter, Jeffry M.; Shu, Tao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2117-2143
Persistent link: https://www.econbiz.de/10010231043
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Do financial statement users judge relevance based on properties of reliability?
Kadous, Kathryn; Koonce, Lisa; Thayer, Jane M. - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1335-1356
Persistent link: https://www.econbiz.de/10009581389
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Fundamental analysis and mean-variance optimal portfolios
Lyle, Matthew R.; Yohn, Teri Lombardi - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 303-327
Persistent link: https://www.econbiz.de/10012703031
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Earnings and firm value in the presence of real options
Hiemann, Moritz - In: The accounting review : a publication of the American … 95 (2020) 6, pp. 263-289
Persistent link: https://www.econbiz.de/10012421530
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Economic consequences of corporate governance disclosure : evidence from the 2006 SEC regulation on related-party transactions
Hope, Ole-Kristian; Lu, Haihao - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 263-290
Persistent link: https://www.econbiz.de/10012297253
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The valuation of discontinued operations and its effect on classification shifting
Kaplan, Steven E.; Kenchington, David G.; Wenzel, Brian S. - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 291-311
Persistent link: https://www.econbiz.de/10012297256
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Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil; Patatoukas, Panos N. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 191-216
Persistent link: https://www.econbiz.de/10011741570