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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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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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The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
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Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos; Huang, Zeqiong; Hwang, Hyun - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 139-161
Persistent link: https://www.econbiz.de/10014475408
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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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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