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Two minds of credit professionals : accrual vs. cash accounting information
Seppänen, Harri; Teinilä, Timo - In: International journal of managerial and financial … 14 (2022) 1, pp. 56-83
Persistent link: https://www.econbiz.de/10013256745
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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
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Influence of the financial shared service center on the quality of accounting information
In: Review of accounting & finance 23 (2024) 3, pp. 313-329
Persistent link: https://www.econbiz.de/10015047930
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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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Conservatism and stock price informativeness
Ha, Joohyung - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 273-295
Persistent link: https://www.econbiz.de/10014279507
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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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Euro adoption and the quality of accounting information
Dimitropoulos, Panagiotis E.; Asteriou, Dimitrios; … - In: Managerial auditing journal 27 (2012) 3, pp. 299-328
Persistent link: https://www.econbiz.de/10009524214
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Study regarding the quality accounting information under the conditions of using creative accounting
Nicolaescu, Cristina; Risti, Lucia; Tăgăduan, Diana - In: Journal of economics and business research 21 (2015) 1, pp. 182-190
Persistent link: https://www.econbiz.de/10011313261
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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