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Discussion of "Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?"

Skinner, Douglas J. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 203-208

Persistent link: https://www.econbiz.de/10009406381

Discussion of "The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting"

Skinner, Douglas J. - In: Journal of accounting & economics 45 (2008) 2/3, pp. 282-288

Persistent link: https://www.econbiz.de/10003747419

Investor relations, firm visibility, and investor following

Bushee, Brian J.; Miller, Gregory S. - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 867-897

Persistent link: https://www.econbiz.de/10009565273

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...

Persistent link: https://www.econbiz.de/10003940201

Discussion of “implications for GAAP from an analysis of positive research in accounting”

Lambert, Richard A. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 287-295

Persistent link: https://www.econbiz.de/10008810014

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 246-286

Persistent link: https://www.econbiz.de/10008810018

The politics of accounting standard-setting : a review of empirical research

Gipper, Brandon; Lombardi, Brett J.; Skinner, Douglas J. - In: Australian journal of management 38 (2013) 3, pp. 523-551

Persistent link: https://www.econbiz.de/10010233217

Measuring securities litigation risk

Kim, Irene; Skinner, Douglas J. - In: Journal of accounting & economics 53 (2012) 1/2, pp. 290-310

Persistent link: https://www.econbiz.de/10009512817

Run EDGAR run : SEC dissemination in a high-frequency world

Rogers, Jonathan L.; Skinner, Douglas J.; Zechman, … - In: Journal of accounting research 55 (2017) 2, pp. 459-505

Persistent link: https://www.econbiz.de/10011696334

The Effect of Industry Co-Location on Analysts’ Information Acquisition Costs

Jennings, Jared N. - 2017

We examine how the co-location of firms in the same industry affects analysts' cost of gathering and processing information. We find that when the firms in an analyst's portfolio are located farther away from other firms in the same industry, the analyst's portfolio size is smaller and average...

Persistent link: https://www.econbiz.de/10012974101