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The effect of measurement subjectivity classification on analysts' use of persistence classification when forecasting earnings items

Hewitt, Max; Tarca, Ann; Yohn, Teri Lombardi - In: Contemporary accounting research : a journal of the … 32 (2015) 3, pp. 1000-1023

Persistent link: https://www.econbiz.de/10011398605

Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS

Evans, Mark E.; Houston, Richard W.; Peters, Michael F.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1969-1994

Persistent link: https://www.econbiz.de/10011375863

Reporting Regulatory Environments and Earnings Management : U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS

Evans, Mark E. - 2015

Based on data collected from 616 experienced financial officers who use U.S. GAAP or IFRS and are domiciled in the U.S., Europe, or Asia, we examine how reporting standards (U.S. GAAP vs. IFRS) and domicile (U.S. vs. non-U.S.) affect earnings management (real vs. accrual). U.S. firms using U.S....

Persistent link: https://www.econbiz.de/10013030817

Do managers value stock options and restricted stock consistent with economic theory?

Hodge, Frank D.; Rajgopal, Shivaram; Shevlin, Terry - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 899-932

Persistent link: https://www.econbiz.de/10003889863