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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
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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
Persistent link: https://www.econbiz.de/10011337680
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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
Persistent link: https://www.econbiz.de/10009732844
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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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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
Persistent link: https://www.econbiz.de/10010407883
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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
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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