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Why do firms terminate their overfunded pension plans?
Thomas, Jacob K. - In: Journal of accounting & economics 11 (1989) 4, pp. 361-398
Persistent link: https://www.econbiz.de/10001083410
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Financial reporting frequency and corporate innovation
Fu, Renhui; Kraft, Arthur; Tian, Xuan; Zhang, Huai; Zuo, Luo - In: The journal of law & economics 63 (2020) 3, pp. 501-530
Persistent link: https://www.econbiz.de/10012513616
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Analyst following and forecast accuracy after eliminating the 20-F reconciliation between IFRS and U.S. GAAP
Li, Wen; Zhang, Huai - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 806-828
Persistent link: https://www.econbiz.de/10013389062
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Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
Bernard, Victor L. - In: Journal of accounting & economics 13 (1990) 4, pp. 305-340
Persistent link: https://www.econbiz.de/10001103337
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Economic consequences of accounting standards : the lease disclosure rule change
Imhoff, Eugene A. - In: Journal of accounting & economics 10 (1988) 4, pp. 277-310
Persistent link: https://www.econbiz.de/10001065635
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Rounding-up in reported EPS, behavioral thresholds, and earnings management
Das, Somnath; Zhang, Huai - In: Journal of accounting & economics 35 (2003) 1, pp. 31-50
Persistent link: https://www.econbiz.de/10001746367