Similar Search Results

Amir, Eli; Kirschenheiter, Michael; Willard, Kristen - In: Contemporary accounting research : a journal of the … 14 (1997) 4, pp. 597-622

Persistent link: https://www.econbiz.de/10006995604

The Aggregation and Valuation of Deferred Taxes

Amir, Eli; Kirschenheiter, Michael; Willard, Kristen - In: Review of accounting studies 6 (2001) 2, pp. 275-298

Persistent link: https://www.econbiz.de/10005948511

Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?

Kirschenheiter, Michael - In: Journal of Accounting Research 40 (2002) 3, pp. 761-796

Persistent link: https://www.econbiz.de/10005140066

COMMENTARY - Accounting for Employee Stock Options

Kirschenheiter, Michael; Mathur, Rohit; Thomas, Jacob K. - In: Accounting horizons : a quarterly publication of the … 18 (2004) 2, pp. 135-156

Persistent link: https://www.econbiz.de/10007027508

Information Quality and Correlated Signals

Kirschenheiter, Michael - In: Journal of accounting research 35 (1997) 1, pp. 43-60

Persistent link: https://www.econbiz.de/10006583804

Articles - Outsourcing and Audit Risk for Internal Audit Services

Caplan, Dennis H.; Kirschenheiter, Michael - In: Contemporary accounting research : a journal of the … 17 (2000) 3, pp. 387-428

Persistent link: https://www.econbiz.de/10006981100

Articles - Optimal Contracting, Accounting Standards, and Market Structures

Kirschenheiter, Michael - In: Contemporary accounting research : a journal of the … 16 (1999) 2, pp. 243-276

Persistent link: https://www.econbiz.de/10006986019

Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?

Kirschenheiter, Michael; Melumad, Nahum D. - In: Journal of accounting research 40 (2002) 3, pp. 761-796

Persistent link: https://www.econbiz.de/10006559711

Articulation-based accruals

Casey, Ryan; Gao, Feng; Kirschenheiter, Michael; Li, Siyi; … - In: Review of accounting studies 22 (2017) 1, pp. 288-319

Persistent link: https://www.econbiz.de/10011655615

Auditor Independence and the Cost of Capital Before and After Sarbanes-Oxley: The Case of Newly Issued Public Debt

Amir, Eli; Guan, Yanling; Livne, Gilad - In: European Accounting Review 19 (2010) 4, pp. 633-664

An important aim of the Sarbanes-Oxley Act (SOX) was to reduce the cost of capital by enhancing auditor independence. However, prior literature has argued that SOX has been ineffective in meeting this objective. We contribute to this debate by first providing evidence suggesting that auditor...

Persistent link: https://www.econbiz.de/10009279211