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Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods
Cohen, Daniel A.; Dey, Aiyesha; Lys, Thomas - In: The accounting review : a publication of the American … 83 (2008) 3, pp. 757-787
Persistent link: https://www.econbiz.de/10003730418
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Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
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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
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Harmonized accounting standards and investment beauty contests
Jiang, Xu; Tang, Chao; Zhang, Gaoqing - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
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The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
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Interaction between accounting standards and monetary policy : the effect of SFAS 115
Meder, Anthony A. - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 2031-2056
Persistent link: https://www.econbiz.de/10011375876
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The impact of audit completeness and quality on earnings announcement GAAP disclosures
Schroeder, Joseph H. - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 677-705
Persistent link: https://www.econbiz.de/10011459001
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The effects of critical audit matter paragraphs and accounting standard precision on auditor liability
Gimbar, Christine; Hansen, Bowe; Ozlanski, Michael E. - In: The accounting review : a publication of the American … 91 (2016) 6, pp. 1629-1646
Persistent link: https://www.econbiz.de/10011621128
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Accounting standards and international portfolio holdings
Yu, Gwen; Wahid, Aida Sijamic - In: The accounting review : a publication of the American … 89 (2014) 5, pp. 1895-1930
Persistent link: https://www.econbiz.de/10010428711