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The Effects of Financial Statement and Informational Complexity on Analysts' Cash Flow Forecasts

Hodder, Leslie; Hopkins, Patrick E.; Wood, David A. - In: The accounting review : a journal of the American … 83 (2008) 4, pp. 915-956

Persistent link: https://www.econbiz.de/10008105325

The effect of alternative accounting measurement bases on investors' assessments of managers' stewardship

Anderson, Spencer B.; Brown, Jason L.; Hodder, Leslie; … - In: Accounting, organizations and society : an … 46 (2015), pp. 100-114

Persistent link: https://www.econbiz.de/10011420835

Discussion of "the effect of alternative accounting measurement bases on investors' assessments of managers' stewardship"

Emett, Scott A.; Nelson, Mark W. - In: Accounting, organizations and society : an … 46 (2015), pp. 115-118

Persistent link: https://www.econbiz.de/10011420836

The predictive ability of fair values for future financial performance of commercial banks and the relation of predictive ability to banks' share prices

Evans, Mark E.; Hodder, Leslie; Hopkins, Patrick E. - In: Contemporary accounting research : a journal of the … 31 (2014) 1, pp. 13-44

Persistent link: https://www.econbiz.de/10010370124

Fair value measurement in financial reporting

Hodder, Leslie; Hopkins, Patrick E.; Schipper, Katherine - 2013

Persistent link: https://www.econbiz.de/10010481402

The effects of financial statement information proximity and feedback on cash flow forecasts

Hodge, Frank D.; Hopkins, Patrick E.; Wood, David A. - In: Contemporary accounting research : a journal of the … 27 (2010) 1, pp. 101-133

Persistent link: https://www.econbiz.de/10003986338

Discussion of "The effects of financial statement information proximity and feedback on cash flow forecasts"

Luft, Joan - In: Contemporary accounting research : a journal of the … 27 (2010) 1, pp. 135-142

Persistent link: https://www.econbiz.de/10003986343

The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts

Hodge, Frank D. - 2014

The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), in their joint Financial Statement Presentation project, are reconsidering the basic format of financial statements. The Boards' preliminary discussions related to this joint project indicate...

Persistent link: https://www.econbiz.de/10012751512

The Effects of Financial Statement and Informational Complexity on Cash Flow Forecasts

Hodder, Leslie D. - 2014

We characterize the operating-activities section of the indirect-approach statement of cash flows as backwards because it presents reconciling adjustments in a way that is opposite from the intuitively appealing, future-oriented, Conceptual Framework definitions of assets, liabilities and the...

Persistent link: https://www.econbiz.de/10012752041

Response to the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by US Iss...

Bradshaw, Mark; Callahan, Carolyn; Ciesielski, Jack; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 117-128

Persistent link: https://www.econbiz.de/10003976616

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