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The effect of firm and country characteristics on mandatory disclosure compliance
Lucas, Sónia Maria Ribeiro; Lourenço, Isabel Costa - In: International journal of managerial and financial accounting 6 (2014) 2, pp. 87-116
Persistent link: https://www.econbiz.de/10010483055
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A plain English measure of financial reporting readability
Bonsall, Samuel B., IV; Leone, Andrew J.; Miller, Brian P. - In: Journal of accounting & economics 63 (2017) 2/3, pp. 329-357
Persistent link: https://www.econbiz.de/10011730283
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Bilanzpolitik : Jahresabschluss nach Handels- und Steuerrecht : mit Aufgaben und Lösungen
Hilke, Wolfgang - 2000 - 5., vollst. überarb. und erw. Aufl.
Persistent link: https://www.econbiz.de/10000672803
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Bilanzkosmetik und Schadenersatz
Blumer, Maja - 2007
Persistent link: https://www.econbiz.de/10003598485
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808
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A wrench in the COGS : an analysis of the differences between cost of goods sold as reported in compustat and in the financial statements
Bostwick, Eric D.; Lambert, Sherwood Lane; Donelan, … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 177-193
Persistent link: https://www.econbiz.de/10011508318
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Audit partner rotation and financial reporting quality
Litt, Barri; Sharma, Divesh S.; Simpson, Thuy; Tanyi, … - In: Auditing : a journal of practice & theory 33 (2014) 3, pp. 59-86
Persistent link: https://www.econbiz.de/10010407822
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Can management turnover restore the financial statement credibility of restating firms? : further evidence
Dao, Mai; Huang, Hua-Wei; Chen, Ken Y.; Huang, Ting-Chiao - In: Journal of business finance & accounting : JBFA 41 (2014) 7/8, pp. 926-949
Persistent link: https://www.econbiz.de/10010479057
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International financial reporting : a practical guide
Melville, Alan - 2011 - 3. ed.
Persistent link: https://www.econbiz.de/10009231016