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The accuracy of disclosures for complex estimates : evidence from reported stock option fair values

Bratten, Brian; Jennings, Ross; Schwab, Casey M. - In: Accounting, organizations and society : an … 52 (2016), pp. 32-49

Persistent link: https://www.econbiz.de/10011554781

The effect of political sensitivity and bargaining power on taxes : evidence from federal contractors

Mills, Lillian F.; Nutter, Sarah E.; Schwab, Casey M. - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 977-1005

Persistent link: https://www.econbiz.de/10009751744

U.S. Multinational Corporations’ Foreign Cash Holdings : An Empirical Estimate and Its Valuation Consequences

Campbell, John L. - 2018

Regulators have recently expressed concern that existing disclosure rules prevent financial users from fully understanding the location of a firm's operations. In this study, we develop an estimate of the location of firms' cash holdings using financial statement data and validate our estimate...

Persistent link: https://www.econbiz.de/10012938459

Earnings management : do firms play "follow the leader"?

Bratten, Brian; Payne, Jeff L.; Thomas, Wayne B. - In: Contemporary accounting research : a journal of the … 33 (2016) 2, pp. 616-643

Persistent link: https://www.econbiz.de/10011514014

Changes over time in the revenue-expense relation : accounting or economics?

Donelson, Dain C.; Jennings, Ross; McInnis, John - In: The accounting review : a publication of the American … 86 (2011) 3, pp. 945-974

Persistent link: https://www.econbiz.de/10009156943

The joint effects of corporate governance and regulation on the disclosure of manager-adjusted non-GAAP earnings in the US

Jennings, Ross; Marques, Ana - In: Journal of business finance & accounting : JBFA 38 (2011) 3/4, pp. 364-694

Persistent link: https://www.econbiz.de/10009159874

The extent of implicit taxes at the corporate level and the effect of TRA86

Jennings, Ross; Weaver, Connie D.; Mayew, William J. - In: Contemporary accounting research : a journal of the … 29 (2012) 4, pp. 1021-1059

Persistent link: https://www.econbiz.de/10009717276

Communication of nonearnings information at the financial statements release date

Han, Bong H. - In: Journal of accounting & economics 15 (1992) 1, pp. 63-86

Persistent link: https://www.econbiz.de/10001124778

Financial statement quality and debt contracting : evidence from a survey of commercial lenders

Donelson, Dain C.; Jennings, Ross; McInnis, John - In: Contemporary accounting research : a journal of the … 34 (2017) 4, pp. 2051-2093

Persistent link: https://www.econbiz.de/10011800293