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Operating Lease Recognition and Credit Assessment by Banks
He, Haomiao; Lourie, Ben; Ma, Mark (Shuai); Zhu, Chenqi - 2023
This study examines how the implementation of the new lease accounting standard (ASC 842) affects banks’ internal credit ratings for their clients. Leveraging ASC 842’s staggered implementation due to different fiscal year ends, we find that, contrary to the concern held by most managers,...
Persistent link: https://www.econbiz.de/10014257871
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The value-relevance of geographic segment earnings disclosures under SFAS 14
Thomas, Wayne B. - 2008
Persistent link: https://www.econbiz.de/10003715932
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The value-relevance of geographic segment earnings disclosures under SFAS 14
Thomas, Wayne B. - In: Developments in financial reporting by multinationals, (pp. 98-120). 2004
Persistent link: https://www.econbiz.de/10002129066
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A test of the market's mispricing of domestic and foreign earnings
Thomas, Wayne B. - In: Developments in financial reporting by multinationals, (pp. 195-219). 2004
Persistent link: https://www.econbiz.de/10002129071
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Firm characteristics and the pricing of foreign earnings of US multinational firms
Thomas, Wayne B. - In: Journal of international financial management and accounting 15 (2004) 2, pp. 145-173
Persistent link: https://www.econbiz.de/10002083864
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A test of the market's mispricing of domestic and foreign earnings
Thomas, Wayne B. - In: Journal of accounting & economics 28 (1999) 3, pp. 243-267
Persistent link: https://www.econbiz.de/10001489455
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Blockholder Exit Threats and Financial Reporting Quality
Dou, Yiwei; Hope, Ole-Kristian; Thomas, Wayne B.; Zou, Youli - In: Contemporary Accounting Research 35 (2018) 2, pp. 1004-1028
Persistent link: https://www.econbiz.de/10012087016
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Pricing and mispricing effects of SFAS 131
Hope, Ole-Kristian; Kang, Tony; Thomas, Wayne B.; … - In: Journal of business finance & accounting : JBFA 35 (2008) 3/4, pp. 281-306
Persistent link: https://www.econbiz.de/10003714975
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Impact of excess auditor remuneration on the cost of equity capital around the world
Hope, Ole-Kristian; Kang, Tony; Thomas, Wayne B.; Yoo, … - In: Journal of accounting, auditing & finance 24 (2009) 2, pp. 177-210
Persistent link: https://www.econbiz.de/10003852021
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Do analysts practice what they preach and should investors listen? : effects of recent regulations
Bar-Niv, Ran; Hope, Ole-Kristian; Myring, Mark J.; … - In: The accounting review : a publication of the American … 84 (2009) 4, pp. 1015-1039
Persistent link: https://www.econbiz.de/10003881000