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The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
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Non-GAAP earnings and definite-lived intangible asset allocations in mergers and acquisitions
Ashby, Jason A.; Chyz, James A.; Myers, Linda A.; … - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 31-56
Persistent link: https://www.econbiz.de/10014475389
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Does investment-related pressure lead to misreporting? : an analysis of reporting following M&A transactions
Bens, Daniel A.; Goodman, Theodore H.; Neamtiu, Monica - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 839-865
Persistent link: https://www.econbiz.de/10009565277
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Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden; Williams, Brian M. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 397-425
Persistent link: https://www.econbiz.de/10012703043
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Shell games : the long-term performance of Chinese reverse-merger firms
Lee, Charles M. C.; Li, Kevin K.; Zhang, Ran - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1547-1589
Persistent link: https://www.econbiz.de/10011337667
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Multinational taxation and R&D investments
De Waegenaere, Anja; Sansing, Richard C.; Wielhouwer, … - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1197-1217
Persistent link: https://www.econbiz.de/10009581409
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Evolution in value relevance of accounting information
Barth, Mary E.; Li, Ken; McClure, Charles - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10014234190
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Harmonized accounting standards and investment beauty contests
Jiang, Xu; Tang, Chao; Zhang, Gaoqing - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
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Financial constraints and cash tax savings
Edwards, Alexander; Schwab, Casey; Shevlin, Terry - In: The accounting review : a publication of the American … 91 (2016) 3, pp. 859-881
Persistent link: https://www.econbiz.de/10011503997
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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