Narrow search
Showing 1 - 10 of 305
Cover Image
Unintended consequences of linking tax return disclosures to financial reporting for income taxes : evidence from Schedule UTP
Towery, Erin M. - In: The accounting review : a publication of the American … 92 (2017) 5, pp. 201-226
Persistent link: https://www.econbiz.de/10011762793
Cover Image
A tale of two forecasts : an analysis of mandatory and voluntary effective tax rate forecasts
Chen, Novia X.; Chi, Sabrina; Shevlin, Terry - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 161-186
Persistent link: https://www.econbiz.de/10014374967
Cover Image
Capital market prices, management forecasts, and earnings management
Beyer, Anne - In: The accounting review : a publication of the American … 84 (2009) 6, pp. 1713-1747
Persistent link: https://www.econbiz.de/10003919333
Cover Image
Disclosures of insider purchases and the valuation implications of past earnings signals
Veenman, David - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 313-342
Persistent link: https://www.econbiz.de/10009506408
Cover Image
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
Cover Image
Voluntary disclosure incentives and earnings informativeness
Roychowdhury, Sugata; Sletten, Ewa - In: The accounting review : a publication of the American … 87 (2012) 5, pp. 1679-1708
Persistent link: https://www.econbiz.de/10009659705
Cover Image
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
Cover Image
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
Cover Image
Tone management
Huang, Xuan; Teoh, Siew Hong; Zhang, Yinglei - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 1083-1113
Persistent link: https://www.econbiz.de/10010407935
Cover Image
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