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The determinants and valuation effects of classification choice on the statement of cash flows
Charitou, Andreas; Karamanou, Irene; Kopita, Anastasia - In: Accounting and business research : a research quarterly … 48 (2018) 6, pp. 613-650
Persistent link: https://www.econbiz.de/10011892234
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Does industrial financial analysis affect stock returns? : international empirical evidence
Charitou, Melita - In: Investment management and financial innovations 7 (2010) 3, pp. 115-124
Persistent link: https://www.econbiz.de/10008841290
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Further evidence on the proliferation of complex accounting standards and its effect on earnings quality
Murdoch, Brock; Krause, Paul - In: Journal of business and economic perspectives 36 (2010) 1, pp. 85-91
Persistent link: https://www.econbiz.de/10008650504
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Do earnings reported under IFRS tell us more about future earnings and cash flows?
Atwood, T. J.; Drake, Michael S.; Myers, James N.; … - In: Journal of accounting and public policy 30 (2011) 2, pp. 103-121
Persistent link: https://www.econbiz.de/10008990407
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Analyses based on the notes to cash flow statement
Fan, Wenyan - 2011
Persistent link: https://www.econbiz.de/10009261096
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US GAAP conversion to IFRS : a case study of the cash flow statement
Harris, Peter; Stahlin, William; Shubita, Moade Fawzi - In: Journal of business case studies 10 (2014) 1, pp. 15-20
Persistent link: https://www.econbiz.de/10010256705
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A case study of the cash flow statement : US GAAP conversion to IFRS
Harris, Peter - In: Journal of business case studies 12 (2016) 1, pp. 1-6
Persistent link: https://www.econbiz.de/10011515741
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Beyong GAAP : much of today's business world evolves around values that do not appear on balance sheets
Litan, Robert E.; Wallison, Peter J. - In: Regulation : the Cato review of business and government 26 (2003) 3, pp. 50-55
Persistent link: https://www.econbiz.de/10001820838
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The differential stock market reaction to the cash and accrual components of earnings of oil and gas producers
Spear, Nasser A. - In: Journal of energy finance & development 1 (1996) 1, pp. 99-111
Persistent link: https://www.econbiz.de/10001439775
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Quality of XBRL US GAAP Taxonomy : Empirical Evaluation Using SEC Filings
Zhu, Hongwei (Harry) - 2014
The primary purpose of a data standard is to improve the comparability of data created by multiple standard users. Given the high cost of developing and implementing data standards, it is desirable to be able to assess the quality of data standards. We develop metrics for measuring completeness...
Persistent link: https://www.econbiz.de/10013070078