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Accounting for decision making and control

Zimmerman, Jerold L. - 2009 - 6. ed., internat. student ed.

Persistent link: https://www.econbiz.de/10003677023

Accounting for decision making and control

Zimmerman, Jerold L. - 2014 - 8. ed.

Persistent link: https://www.econbiz.de/10009724495

Myth : external financial reporting quality has a first-order effect on firm value

Zimmerman, Jerold L. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 887-894

Persistent link: https://www.econbiz.de/10010244045

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