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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

Lessons from financial crisis : has accounting in central and eastern Europe become more conservative?

Sodan, Slavko; Aljinovic Barac, Zeljana; Vuko, Tinac - In: Economic research (2013), pp. 399-414

Persistent link: https://www.econbiz.de/10011526602

The effects of mandatory corporate social responsibility policy on accounting conservatism

Cheng, Chia-Ling; Kung, Fan-Hua - In: Review of accounting & finance 15 (2016) 1, pp. 2-20

Persistent link: https://www.econbiz.de/10011459700

Strategic accounting choice around firm-level labor negotiations

Osma, Beatriz García; Mora, Araceli; Sabater, Ana M. - In: Journal of accounting, auditing & finance 30 (2015) 2, pp. 246-277

Persistent link: https://www.econbiz.de/10010509477

Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?

Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302

Persistent link: https://www.econbiz.de/10011409911

Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality

Bryan, Daniel; Liu, M. H. Carol; Tiras, Samuel L.; … - In: Review of accounting studies 18 (2013) 4, pp. 1123-1158

Persistent link: https://www.econbiz.de/10010234288

Does citizens' financial literacy relate to bank financial reporting transparency?

Jin, Justin Y.; Kanagaretnam, Kiridaran; Liu, Y. I.; … - In: The European accounting review 30 (2021) 5, pp. 887-912

Persistent link: https://www.econbiz.de/10012653650

Convergence of Indian accounting standards to IFRS : impact on quality of financial reporting of Indian industries

Vishnani, Sushma; Gupta, Saumya; Gupta, Hemendra - In: International journal of managerial and financial … 13 (2021) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10012599662

Empirical studies on accounting : shareholders' perceptions of earnings quality

Hörner, Sven - 2019

Persistent link: https://www.econbiz.de/10012694682

Integrated reporting and earnings quality : the moderating effect of agency costs

Obeng, Victoria A.; Ahmed, Kamran; Miglani, Seema - In: Pacific-Basin finance journal 60 (2020), pp. 1-21

Persistent link: https://www.econbiz.de/10012232742

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