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Earnings quality
Francis, Jennifer; Olsson, Per; Schipper, Katherine - 2006
Persistent link: https://www.econbiz.de/10003678309
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Voluntary disclosure, earnings quality, and cost of capital
Francis, Jennifer; Nanda, Dhananjay; Olsson, Per - In: Journal of accounting research 46 (2008) 1, pp. 53-99
Persistent link: https://www.econbiz.de/10003661389
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Why do accounting issues end up in the "too difficult" box?
Schipper, Katherine - In: Accounting and business research 52 (2022) 5, pp. 482-506
Persistent link: https://www.econbiz.de/10013362771
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The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality
LaFond, Ryan; You, Haifeng - In: Journal of accounting & economics 49 (2010) 1/2, pp. 75-83
Persistent link: https://www.econbiz.de/10003948144
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Managerial ownership and accounting conservatism
LaFond, Ryan; Roychowdhury, Sugata - In: Journal of accounting research 46 (2008) 1, pp. 101-135
Persistent link: https://www.econbiz.de/10003661394
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The Federal Deposit Insurance Corporation Improvement Act, Bank Internal Controls and Financial Reporting Quality
LaFond, Ryan - 2012
Altamuro and Beatty (2009) examine financial reporting quality before and after the Federal Deposit Insurance Corporation Improvement Act (FDICIA). They document increases in the validity of the loan loss provision, earnings persistence, predictability of future cash flows and reductions in...
Persistent link: https://www.econbiz.de/10013116792