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Does recognition versus disclosure affect value relevance? : evidence from pension accounting
Yu, Kun - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 1095-1127
Persistent link: https://www.econbiz.de/10009751731
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How audience and disclosure characteristics influence memory of sponsorship disclosures
Boerman, Sophie C.; Reijmersdal, Eva A. van; Neijens, … - In: International journal of advertising : the quarterly … 34 (2015) 4, pp. 576-592
Persistent link: https://www.econbiz.de/10011547657
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Accounting for derivatives and risk management activities : the impact of product market competition
Tessema, Abiot Mindaye - In: International journal of accounting and information … 24 (2016) 1, pp. 82-96
Persistent link: https://www.econbiz.de/10011555936
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R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and IFRS adoption
Dinh, Tami; Schultze, Wolfgang; List, Thomas; Zbiegly, … - In: Journal of international accounting research 19 (2020) 1, pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
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Recognition versus disclosure of future loss conditions and the decision-usefulness of financial statements
Kunz, Alexis H.; Staehle, Martin - In: The accounting review : a publication of the American … 95 (2020) 5, pp. 247-264
Persistent link: https://www.econbiz.de/10012320385
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The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang; Jiang, Xu - In: Journal of accounting & economics 69 (2020) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
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The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R
Dou, Yiwei; Wong, M. H. Franco; Xin, Baohua - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2249-2266
Persistent link: https://www.econbiz.de/10012039756
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Disclosure versus recognition : inferences from subsequent events
Michels, Jeremy - In: Journal of accounting research 55 (2017) 1, pp. 3-34
Persistent link: https://www.econbiz.de/10011658095
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Pension accounting reform and future cash flow predictability
Dugan, Michael T.; Turner, Elizabeth H.; Wheatley, Clark M. - In: Journal of financial economic policy 9 (2017) 1, pp. 86-108
Persistent link: https://www.econbiz.de/10011799759
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Accounting measures of historical assets "Situs Watu Gong" Malang
Achadiyah, Bety Nur; Mentari, Sriyani - 2022
Persistent link: https://www.econbiz.de/10013415041