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Effects of recognition versus disclosure of finance leases on audit fees and costs : evidence from Japan
Kusano, Masaki; Sakuma, Yoshihiro - In: Journal of contemporary accounting & economics 15 (2019) 1, pp. 53-68
Persistent link: https://www.econbiz.de/10012016444
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IASB changes on leasing : a study discovering the impact of lease disclosures in the assessment of equity risk
Kraft, Anastasia; Lopatta, Kerstin - In: International journal of accounting, auditing and … 9 (2013) 1, pp. 27-57
Persistent link: https://www.econbiz.de/10009793410
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The cost-of-equity implications of off-balance sheet pension liabilities
Hsieh, Su-jane; Liu, Shuming - In: Journal of contemporary accounting & economics 17 (2021) 1, pp. 1-18
Persistent link: https://www.econbiz.de/10012520955
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Recognition versus disclosure and audit fees and costs : evidence from pension accounting in Japan
Kusano, Masaki; Sakuma, Yoshihiro - In: Journal of international accounting research 19 (2020) 3, pp. 133-160
Persistent link: https://www.econbiz.de/10012504910
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Does recognition versus disclosure of pension liabilities affect credit ratings? : evidence from Japan
Kusano, Masaki - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-19
Persistent link: https://www.econbiz.de/10014301966
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Recognition versus disclosure and managerial discretion : evidence from Japanese pension accounting
Kusano, Masaki - 2022
Persistent link: https://www.econbiz.de/10013483913
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Recognition versus disclosure of fair values
Müller, Maximilian André; Riedl, Edward J.; Sellhorn, … - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2411-2447
Persistent link: https://www.econbiz.de/10011414464
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Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?
Hoitash, Rani; Hoitash, Udi; Yezegel, Ari - In: Review of quantitative finance and accounting 57 (2021) 3, pp. 859-897
Persistent link: https://www.econbiz.de/10012620012
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IASB changes on leasing - a study discovering the impact of lease disclosures in the assessment of equity risk
Kraft, Anastasia; Lopatta, Kerstin - In: International Journal of Accounting, Auditing and … 9 (2013) 1, pp. 27-57
We investigate the relationship between equity risk and operating risk as well as equity risk and financial risk by analysing different levels of leverage, reported debt and earnings volatility of German listed companies. The results suggest that the measurement of equity risk is based on the...
Persistent link: https://www.econbiz.de/10010670420
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Institutional ownership, risk disclosure, and potential benefits : from the perspective of internal control and firm risk
Zhou, Tingting; Wang, Xing - In: Frontiers of business research in China : selected … 7 (2013) 4, pp. 535-560
Persistent link: https://www.econbiz.de/10010258005