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Explaining rules-based characteristics in U.S. GAAP : theories and evidence
Donelson, Dain C.; McInnis, John; Mergenthaler, Richard D. - In: Journal of accounting research 54 (2016) 3, pp. 827-861
Persistent link: https://www.econbiz.de/10011500081
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Internal control weaknesses and financial reporting fraud
Donelson, Dain C.; Ege, Matthew S.; McInnis, John - In: Auditing : a journal of practice & theory 36 (2017) 3, pp. 45-69
Persistent link: https://www.econbiz.de/10011752546
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Financial statement quality and debt contracting : evidence from a survey of commercial lenders
Donelson, Dain C.; Jennings, Ross; McInnis, John - In: Contemporary accounting research : a journal of the … 34 (2017) 4, pp. 2051-2093
Persistent link: https://www.econbiz.de/10011800293
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Changes over time in the revenue-expense relation : accounting or economics?
Donelson, Dain C.; Jennings, Ross; McInnis, John - In: The accounting review : a publication of the American … 86 (2011) 3, pp. 945-974
Persistent link: https://www.econbiz.de/10009156943
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Discontinuities and earnings management : evidence from restatements related to securities litigation
Donelson, Dain C.; McInnis, John; Mergenthaler, Richard D. - In: Contemporary accounting research : a journal of the … 30 (2013) 1, pp. 242-268
Persistent link: https://www.econbiz.de/10009756967
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The timeliness of bad earnings news and litigation risk
Donelson, Dain C.; McInnis, John; Mergenthaler, Richard D. - In: The accounting review : a publication of the American … 87 (2012) 6, pp. 1967-1991
Persistent link: https://www.econbiz.de/10009689585
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Measuring accounting fraud and irregularities using public and private enforcement
Donelson, Dain C.; Kartapanis, Antonis; McInnis, John; … - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 183-213
Persistent link: https://www.econbiz.de/10012703007
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Earnings smoothness, average returns, and implied cost of equity capital
McInnis, John - In: The accounting review : a publication of the American … 85 (2010) 1, pp. 315-341
Persistent link: https://www.econbiz.de/10003947342
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The Need to Validate Exogenous Shocks : Shareholder Derivative Litigation, Universal Demand Laws and Financial Reporting Decisions
Donelson, Dain C. - 2020
This study examines how universal demand (UD) laws affect shareholder derivative litigation risk and financial reporting decisions. We provide evidence that the incremental risk from derivative litigation beyond parallel securities class actions or SEC actions appears low in financial reporting...
Persistent link: https://www.econbiz.de/10012825192
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Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John; Yu, Yong; Yust, Christopher G. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 257-279
Persistent link: https://www.econbiz.de/10011966808