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Qualitative factors as determinants of continued success: An examination of eBusiness entrepreneurial firms using the New Venture Template

Black, Ervin L.; Burton, F. Greg; Johnson, Peter M. - In: The Journal of Entrepreneurial Finance (JEF) 13 (2009) 2, pp. 76-102

In this study, we analyze eBusiness entrepreneurs nominated by the Ernst & Young Entrepreneur of the Year Award program to ascertain whether qualitative factors are correlated with success. We find qualitative factors are incrementally informative above and beyond the information provided by...

Persistent link: https://www.econbiz.de/10010281055

Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings

Bhattacharya, Nilabhra; Black, Ervin L.; Christensen, … - In: Journal of Accounting and Economics 36 (2003) 1-3, pp. 285-319

Persistent link: https://www.econbiz.de/10005492827

Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation

Black, Ervin L.; Sellers, Keith F.; Manly, Tracy S. - In: Journal of Business Finance & Accounting 25 (1998-11) 9-10, pp. 1287-1317

Bartov (1993) demonstrates that US firms time asset sales to smooth income and affect debt/equity relationships. This study examines earnings management behavior through asset sales in countries that allow asset revaluation: Australia/New Zealand (ANZ) and the United Kingdom (UK). Earnings...

Persistent link: https://www.econbiz.de/10005242401

Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data

Allee, Kristian D.; Bhattacharya, Nilabhra; Black, Ervin L. - In: Accounting, Organizations and Society 32 (2007) 3, pp. 201-222

Persistent link: https://www.econbiz.de/10005191102

The impact of IFRS on financial statement data in Greece

Black, Ervin L.; Maggina, Anastasia G. - In: Journal of accounting in emerging economies : JAEE 6 (2016) 1, pp. 69-90

Persistent link: https://www.econbiz.de/10011459654

Usage of journal rankings : an international perspective

Black, Ervin L.; Stainbank, Lesley; Elnathan, Dan; … - In: Journal of international accounting research 16 (2017) 3, pp. 1-15

Persistent link: https://www.econbiz.de/10011819832

Capital investment effects of dividend imputation

Black, Ervin L.; Legoria, Joseph; Sellers, Keith F. - In: The journal of the American Taxation Association : a … 22 (2000) 2, pp. 40-59

Persistent link: https://www.econbiz.de/10001521530

Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings

Bhattacharya, Nilabhra; Black, Ervin L.; Christensen, … - In: Journal of accounting & economics 36 (2003) 1/3, pp. 285-319

Persistent link: https://www.econbiz.de/10001930152

A discussion of "Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings"

Bradshaw, Mark T. - In: Journal of accounting & economics 36 (2003) 1/3, pp. 321-335

Persistent link: https://www.econbiz.de/10001930284

International accounting and multinational enterprises

Radebaugh, Lee H.; Gray, Sidney J.; Black, Ervin L. - 2006 - 6. ed.

Persistent link: https://www.econbiz.de/10002216545