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A positive theory of flexibility in accounting standards

Dye, Ronald A.; Sridhar, Sri S. - In: Journal of accounting & economics 46 (2008) 2/3, pp. 312-333

Persistent link: https://www.econbiz.de/10003796324

Financial engineering and the arms race between accounting standard setters and preparers

Dye, Ronald A.; Glover, Jonathan C.; Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 265-295

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Reputation management and the disclosure of earnings forecasts

Beyer, Anne; Dye, Ronald A. - In: Review of accounting studies 17 (2012) 4, pp. 877-912

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Reputation Management and the Disclosure of Earnings Forecasts

Beyer, Anne - 2012

In this paper, managers differ from each other in terms of the probability that they are "forthcoming" (and disclose all the earnings forecasts they receive) or "strategic" (and disclose the earnings forecasts they receive only when it is in their self-interest to do so). Strategic managers...

Persistent link: https://www.econbiz.de/10013107684