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Disclosure Transparency about Activity in Valuation Allowance and Reserve Accounts and Accruals-based Earnings Management
Cassell, Cory A. - 2016
We examine the relation between the transparency of disclosures about activity in valuation allowance and reserve accounts and accruals-based earnings management. We classify disclosures as being transparent if they provide detailed information about activity in the allowance and reserve...
Persistent link: https://www.econbiz.de/10013006346
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The impact of long-lived non-financial assets depreciation/amortization method on financial statements
Kozlovska, Ieva - In: Copernican Journal of Finance & Accounting : CJF&A 4 (2015) 2, pp. 91-108
Persistent link: https://www.econbiz.de/10012221324
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Earnings management to round EPS up a cent : an examination of company size in the post-SOX era
Jordan, Charles E.; Clark, Stanley J.; Simmons, Valerie C. - In: Journal of business and economic perspectives 46 (2019) 1, pp. 10-29
Persistent link: https://www.econbiz.de/10012098221
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International Financial Reporting Standards and the value relevance of R&D expenditures : pre and post IFRS analysis
Ali Shah, Syed Zulfiqar; Liang, Shuang; Akbar, Saeed - In: International review of financial analysis 30 (2013), pp. 158-169
Persistent link: https://www.econbiz.de/10010460324
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Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil; Patatoukas, Panos N. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 191-216
Persistent link: https://www.econbiz.de/10011741570
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Fair Value-Accounting : eine neue Ära der Rechnungslegung?
Baetge, Jörg; Matena, Sonja; Zülch, Henning - In: Vom Financial Accounting zum Business Reporting : …, (pp. 73-100). 2002
Persistent link: https://www.econbiz.de/10001698359
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Fair Value-Accounting
Baetge, Jörg; Zülch, Henning - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 53 (2001) 6, pp. 543-562
Persistent link: https://www.econbiz.de/10001627994
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Accounting issues in the new economy
Wallison, Peter J. - In: New economy handbook, (pp. 455-468). 2003
Persistent link: https://www.econbiz.de/10001832193
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Conservatism in accounting part II: evidence and research opportunities
Watts, Ross L. - 2009
Persistent link: https://www.econbiz.de/10003825634
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Conservatism in corporate valuation
Bach, Christian - 2011
Persistent link: https://www.econbiz.de/10009300664