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Discussion of "Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?"

Skinner, Douglas J. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 203-208

Persistent link: https://www.econbiz.de/10009406381

A reply to Lev's rejoinder to "Accounting for intangibles : a critical review of policy recommendations"

Skinner, Douglas J. - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 215-216

Persistent link: https://www.econbiz.de/10003746121

Discussion of "The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting"

Skinner, Douglas J. - In: Journal of accounting & economics 45 (2008) 2/3, pp. 282-288

Persistent link: https://www.econbiz.de/10003747419

The evolving relation between earnings, dividends, and stock repurchases

Skinner, Douglas J. - In: Journal of financial economics 87 (2008) 3, pp. 582-609

Persistent link: https://www.econbiz.de/10003720196

Should firms disclose everything to everybody? : A discussion of "Open vs. closed conference calls ; the determinants and effects of broadening access to disclosure"

Skinner, Douglas J. - In: Journal of accounting & economics 34 (2003) 1/3, pp. 181-187

Persistent link: https://www.econbiz.de/10001728624

Options markets and the information content of accounting earnings releases

Skinner, Douglas J. - In: Journal of accounting & economics 13 (1990) 3, pp. 191-211

Persistent link: https://www.econbiz.de/10001103343

The investment opportunity set and accounting procedure choice : preliminary evidence

Skinner, Douglas J. - In: Journal of accounting & economics 16 (1993) 4, pp. 407-445

Persistent link: https://www.econbiz.de/10001162507

Options markets and stock return volatility

Skinner, Douglas J. - In: Journal of financial economics 1 (1989), pp. 61-78

Persistent link: https://www.econbiz.de/10001069380

The Politics of Accounting Standard-Setting : A Review of Empirical Research

Gipper, Brandon - 2013

We provide an overview of the empirical literature on the politics of accounting standard-setting, focusing on the US Financial Accounting Standards Board (FASB). Although it is clear from casual observation that politics sometimes plays a first-order role in the determination of accounting...

Persistent link: https://www.econbiz.de/10013071919

The role of supplementary statements with management earnings forecasts

Hutton, Amy P. (contributor); Miller, Gregory S. (contributor) - 2003 - Rev.

We investigate managers' decisions to supplement their firms' management earnings forecasts. We classify these supplementary disclosures as either qualitative "soft talk" disclosures or verifiable forward-looking statements. We find that managers provide "soft talk" disclosures with similar...

Persistent link: https://www.econbiz.de/10003755063