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Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.; Huffman, Adrienna A.; Cohen, Shira - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
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The effect of accrual heterogeneity on accrual quality inferences
Dechow, Patricia M.; Larson, Chad R.; Resutek, Robert J. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 245-273
Persistent link: https://www.econbiz.de/10013418993
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Does litigation deter or encourage real earnings management
Huang, Sterling; Roychowdhury, Sugata; Sletten, Ewa - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 251-278
Persistent link: https://www.econbiz.de/10012254260
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The usefulness of financial accounting information : evidence from the field
Cascino, Stefano; Clatworthy, Mark; García Osma, Beatriz; … - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 73-102
Persistent link: https://www.econbiz.de/10012703001
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The spillover effect of peer CEO turnover on real earnings management
Park, KoEun - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 479-501
Persistent link: https://www.econbiz.de/10014431561
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Do the FASB's standards add shareholder value?
Khan, Urooj; Li, Bin; Rajgopal, Shivaram; … - In: The accounting review : a publication of the American … 93 (2018) 2, pp. 209-247
Persistent link: https://www.econbiz.de/10011858929
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Evidence on contagion in earnings management
Kedia, Simi; Koh, Kevin; Rajgopal, Shivaram - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2337-2373
Persistent link: https://www.econbiz.de/10011414462
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Internal governance and real earnings management
Cheng, Qiang; Lee, Jimmy; Shevlin, Terry - In: The accounting review : a publication of the American … 91 (2016) 4, pp. 1051-1085
Persistent link: https://www.econbiz.de/10011520903
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Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos; Huang, Zeqiong; Hwang, Hyun - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 139-161
Persistent link: https://www.econbiz.de/10014475408
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Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden; Williams, Brian M. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 397-425
Persistent link: https://www.econbiz.de/10012703043