string firms, on average, break their earnings string patterns because they ran out of accounting flexibility. However, there …

investors, creditors or auditors. I find that ANR relates in expected ways with multiple proxies of accounting reliability, that … ANR's relation with the proxies of other accounting constructs is consistent with theory, and that ANR's sensitivity to …

The objective of this dissertation was to improve our understanding of why some accounting issues emerge onto the FASB … agenda. This necessary condition for the issuance of accounting standards has received no attention in the accounting … contours of the regulatory space in which accounting standard-setting occurs. In particular, these studies suggest two ways to …

In this study, a model is introduced to explain the relation between the speed of market reaction to accounting … believed that the research proposed herein will increase our understanding about one particular causal link between accounting …

motivated to reduce the variability of accounting earnings when their compensation heavily depends on such earnings. Taxation … affects the variability of after-tax accounting earnings (the earnings effect). Regardless of the tax rate structure, after …-tax accounting earnings. No relation was found between managers' income smoothing activities and marginal changes in the net present …

compensation contract based on accrual accounting Pareto-dominates a cash-basis contract. The contract based on the accrual … accounting system provides for better risk sharing. …