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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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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 timeliness of restatement disclosures and financial reporting credibility
Hirschey, Mark; Smith, Kevin R.; Wilson, Wendy M. - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 826-859
Persistent link: https://www.econbiz.de/10011512968
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How to measure country-level financial reporting quality?
Tang, Qingliang; Chen, Huifa; Lin, Zhijun - In: Journal of financial reporting & accounting : JFRA 14 (2016) 2, pp. 230-265
Persistent link: https://www.econbiz.de/10011626275
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Audit committee impact on the quality of financial reporting and disclosure : evidence from the Tehran Stock Exchange
Salehi, Mahdi; Shirazi, Mohammadamin - In: Management research review 39 (2016) 12, pp. 1639-1662
Persistent link: https://www.econbiz.de/10011593277
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The effect of IFMIS adoption on financial reporting quality in Tanzanian local governments
Chalu, Henry - In: Business management review : journal of the University … 22 (2019) 2, pp. 1-31
Persistent link: https://www.econbiz.de/10012062767
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Derivative accounting and financial reporting quality : a review of the literature
Hairston, Stephanie A.; Brooks, Marcus R. - In: Advances in accounting : a research annual 44 (2019), pp. 81-94
Persistent link: https://www.econbiz.de/10012064332
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Financial report readability and accounting conservatism
Yu, Zhimin - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-9
Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author … readability and accounting conservatism and uses the FOG index to measure financial report readability. By using management … with accounting conservatism. Additionally, the author separates the samples into high-compensation incentive and low …
Persistent link: https://www.econbiz.de/10013471389