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North Pole Car Wash : a teaching case demonstrating the advantages of accrual basis accounting
Clikeman, Paul M. - In: Journal of business case studies 14 (2018) 3, pp. 17-23
Persistent link: https://www.econbiz.de/10011924463
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Repeated accounting write-offs and the information content of earnings
Elliott, John A.; Hanna, J. Douglas - 2009
Persistent link: https://www.econbiz.de/10003851783
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Financial reporting quality revisited : interactions between earnings management and the value relevance of accounting information
Filip, Andrei; Di Vito, Jackie - In: International journal of corporate governance : IJCG 1 (2008/09) 3, pp. 271-284
Persistent link: https://www.econbiz.de/10003948477
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Measuring earnings quality : evidence from New Zealand
Houqe, Muhammad Nurul; Islam, Tahmin Fatema - In: Corporate board : role, duties & composition; … 7 (2011) 1, pp. 24-32
Persistent link: https://www.econbiz.de/10011373800
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Information dynamics, dividend displacement, conservatism, and earnings measurement : a development of the Ohlson (1995) valuation framework
Clubb, Colin D. B. - In: Review of accounting studies 18 (2013) 2, pp. 360-385
Persistent link: https://www.econbiz.de/10009767189
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Consequences of financial reporting quality on corporate performance : evidence at the international level
Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88
accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that … of IFRS, the accounting system used in the country and the influence of the economic cycle. …
Persistent link: https://www.econbiz.de/10010385817
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
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The effects of Sarbanes-Oxley on reporting profits
Smith, David Aron - In: Inventi impact: international trade (2015) 4, pp. 202-206
Persistent link: https://www.econbiz.de/10011456069
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Practice of accounting conservatism in MBE firms
Park, Sang Hyun; Lee, Jaywon - In: The journal of applied business research 30 (2014) 6, pp. 1785-1802
Persistent link: https://www.econbiz.de/10010470473
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The relations among accounting conservatism, institutional investors and earnings manipulation
Lin, Fengyi; Wu, Chung-min; Fang, Tzu-yi; Wun, Jheng-ci - In: Economic modelling 37 (2014), pp. 164-174
Persistent link: https://www.econbiz.de/10010417768