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Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS

Evans, Mark E.; Houston, Richard W.; Peters, Michael F.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1969-1994

Persistent link: https://www.econbiz.de/10011375863

The effect of mandatory IFRS adoption on international cross-listings

Chen, Long; Ng, Jeff; Tsang, Albert - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1395-1435

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Economic consequences of mandated accounting disclosures : evidence from pension accounting standards

Chuk, Elizabeth C. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 395-427

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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

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

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Vermeidung des Earnings Management der Umsatzerlöse : Eine ökonomische Analyse der internationalen Rechnungslegungsnormen

Herold, Christian (contributor) - 2006

Aus den beträchtlichen Reaktionen des Kapitalmarkts auf Veränderungen der Umsatzerlöse von Unternehmen ergibt sich - auch aus ökonomischer Sicht - die Forderung, die einschlägigen Rechnungslegungsnormen manipulationsresistent zu gestalten. Christian Herold untersucht, unter welchen...

Persistent link: https://www.econbiz.de/10013516559

Will disclosure of friendship ties between directors and CEOs yield perverse effects?

Rose, Jacob M.; Rose, Anna M.; Strand Norman, Carolyn; … - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1545-1563

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The effect of audit committee industry expertise on monitoring the financial reporting process

Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273

Persistent link: https://www.econbiz.de/10010256761

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

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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