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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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Will disclosure of friendship ties between directors and CEOs yield perverse effects?
Rose, Jacob M.; Rose, Anna M.; Strand Norman, Carolyn; … - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1545-1563
Persistent link: https://www.econbiz.de/10010407883
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Can shareholders benefit from consumer protection disclosure mandates? : evidence from data breach disclosure laws
Ashraf, Musaib; Sunder, Jayanthi - In: The accounting review : a publication of the American … 98 (2023) 4, pp. 1-32
Persistent link: https://www.econbiz.de/10014340333
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Risk disclosure preceding negative outcomes : the effects of reporting critical audit matters on judgments of auditor liability
Brasel, Kelsey; Doxey, Marcus M.; Grenier, Jonathan H.; … - In: The accounting review : a publication of the American … 91 (2016) 5, pp. 1345-1362
Persistent link: https://www.econbiz.de/10011562608
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Institutional investor attention and firm disclosure
Abramova, Inna; Core, John E.; Sutherland, Andrew - In: The accounting review : a publication of the American … 95 (2020) 6, pp. 1-21
Persistent link: https://www.econbiz.de/10012421003
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Disclosure speed : evidence from nonpublic SEC investigations
Blackburne, Terrence P.; Quinn, Phillip J. - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 55-82
Persistent link: https://www.econbiz.de/10014234198
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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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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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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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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