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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Accounting conservatism, financial reporting and stock returns
Xia, Belle Selene; Liitiäinen, Elia; De Beelde, Ignace - In: Journal of accounting & management information systems … 18 (2019) 1, pp. 4-24
Persistent link: https://www.econbiz.de/10012098741
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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - 2018
Persistent link: https://www.econbiz.de/10011859668
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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 582-608
Persistent link: https://www.econbiz.de/10011893099
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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - 2018
The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial … regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial …
Persistent link: https://www.econbiz.de/10011932398
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Dismantling Financial Disclosure Regulations: Testing the Stigler‐Benston Hypothesis
Okcabol, Fahrettin; Tinker, Tony - In: Accounting, Auditing & Accountability Journal 6 (1993) 1
and other sources previously unexamined in the accounting literature, reveals significantly high levels of security law …
Persistent link: https://www.econbiz.de/10014641488
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Impact of earnings management on the value-relevance of earnings and book value: a comparison of short-term and long-term discretionary accruals
Whelan, Catherine - 2006
accounting information and its usefulness to market participants supports the need for ongoing regulatory activity to improve the …
Persistent link: https://www.econbiz.de/10009441707
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An Alternative Measure to Detect Intentional Earnings Management through Discretionary Accruals
Ibrahim, Salma Samir - 2005
This study proposes an alternative measure of discretionary accruals that can be used in testing for intentional earnings management. Prior research has shown the prevalence of measurement error in all models used to estimate discretionary accruals (Healy (1985), DeAngelo (1986), Jones (1991)...
Persistent link: https://www.econbiz.de/10009450581
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Can external monitoring affect corporate financial reporting and disclosure? : evidence from earnings and expectations management
Liu, Alfred Zhu - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 529-559
Persistent link: https://www.econbiz.de/10010424908
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Perverse market rewards for meeting or beating earnings expectations
Oler, Mitchell; Pitre, Terence J.; Song, Chang Joon - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 1/2, pp. 57-74
Persistent link: https://www.econbiz.de/10011986151