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Beyond earnings : do EBITDA reporting and governance matter for market participants?

Cormier, Denis; Demaria, Samira; Magnan, Michel - In: Managerial finance 43 (2017) 2, pp. 193-211

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Calibrating management control technologies and the dual identity of family firms

El Masri, Tarek; Tekathen, Matthäus; Magnan, Michel; … - In: Qualitative research in accounting & management : QRAM 14 (2017) 2, pp. 157-188

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"Say on pay" : a wolf in sheep's clothing?

Mangen, Claudine; Magnan, Michel - In: Academy of Management perspectives : AMP 26 (2012) 2, pp. 86-104

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Executive pensions, disclosure quality, and rent extraction

Kalyta, Paul; Magnan, Michel - In: Journal of accounting and public policy 27 (2008) 2, pp. 133-166

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The value relevance of fair value levels : time trends under IFRS and U.S. GAAP

Filip, Andrei; Hammami, Ahmad; Huang, Zhongwei; Jeny, Anne - In: Accounting in Europe 18 (2021) 2, pp. 196-217

Persistent link: https://www.econbiz.de/10012597183

Auditor choice and the cost of debt capital for newly public firms

Pittman, Jeffrey A.; Fortin, Steve - In: Journal of accounting & economics 37 (2004) 1, pp. 113-136

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The impact of auditor-related tax services on corporate debt pricing

Fortin, Steve; Pittman, Jeffrey A. - In: The journal of the American Taxation Association : a … 30 (2008) 2, pp. 79-106

Persistent link: https://www.econbiz.de/10003876535

Differences in government accounting conservatism across jurisdictions, their determinants, and consequences : the case of Canada and the United States

Cziffra, Johnathon; Fortin, Steve; Singer, Zvi - In: Review of accounting studies 28 (2023) 2, pp. 1035-1073

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Conditional Conservatism and Underpricing in US Corporate Bond Market

Liu, Mingzhi - 2017

Building upon recent research suggesting that debt markets rather than equity markets shape financial reporting, this study examines the relationship between conditional conservatism (used as a proxy for information risk) and the underpricing of newly issued corporate bonds. There are two...

Persistent link: https://www.econbiz.de/10012975500