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The use of financial statements for decision making by small firms

Carraher, Shawn; VanAuken, Howard E. - In: Journal of small business and entrepreneurship : JSBE ; … 26 (2013) 1/3, pp. 323-336

Persistent link: https://www.econbiz.de/10009784757

Is the decline in the information content of earnings following restatements short-lived?

Chen, Xia; Cheng, Qiang; Lo, Alvis K. - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 177-207

Persistent link: https://www.econbiz.de/10010256775

On the DuPont analysis in the health care industry

Chang, Kathryn J.; Chichernea, Doina C.; HassabElnaby, … - In: Journal of accounting and public policy 33 (2014) 1, pp. 83-103

Persistent link: https://www.econbiz.de/10010249729

Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...

Persistent link: https://www.econbiz.de/10010250808

Auditors' perceptions of the impact of continuous auditing on the quality of Internet reported financial information in Egypt

Amin, Hala Magdy; Mohamed, Ehab K. A. - In: Managerial auditing journal 31 (2016) 1, pp. 111-132

Persistent link: https://www.econbiz.de/10011442078

Do reviews by external auditors improve the information content of interim financial statements?

Kajüter, Peter; Klassmann, Florian; Nienhaus, Martin - In: The international journal of accounting : TIJA 51 (2016) 1, pp. 23-50

Persistent link: https://www.econbiz.de/10011481670

Discussion of "Do reviews by external auditors improve the information content of interim financial statements?"

Filip, Andrei - In: The international journal of accounting : TIJA 51 (2016) 1, pp. 51-56

Persistent link: https://www.econbiz.de/10011481674

Limited attention, statement of cash flow disclosure, and the valuation of accruals

Miao, Bin; Teoh, Siew Hong; Zhu, Zinan - In: Review of accounting studies 21 (2016) 2, pp. 473-515

Persistent link: https://www.econbiz.de/10011488246

The timeliness of restatement disclosures and financial reporting credibility

Hirschey, Mark; Smith, Kevin R.; Wilson, Wendy M. - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 826-859

Persistent link: https://www.econbiz.de/10011512968

The effect of tax authority monitoring and enforcement on financial reporting quality

Hanlon, Michelle Lee; Hoopes, Jeffrey L.; Shroff, Nemit - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 137-170

Persistent link: https://www.econbiz.de/10010472046

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