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~isPartOf:"Journal of accounting, auditing & finance : JAAF"
~subject:"IFRS"
~subject:"Theory"
~subject:"Unternehmenspublizität"
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Journal of accounting, auditing & finance : JAAF
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1
MD&A disclosure of critical accounting policies and financial reporting risk : evidence from restatements
Szerwo, Brandon
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
1
,
pp. 104-129
Persistent link: https://www.econbiz.de/10014233735
Saved in:
2
CEO pay components and aggressive non-GAAP earnings disclosure
Black, Dirk E.
;
Black, Ervin, L.
;
Christensen, Theodore E.
- In:
Journal of accounting, auditing & finance : JAAF
38
(
2023
)
3
,
pp. 648-675
Persistent link: https://www.econbiz.de/10014294255
Saved in:
3
Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian
;
Causholli, Monika
;
Myers, Linda A.
- In:
Journal of accounting, auditing & finance : JAAF
35
(
2020
)
2
,
pp. 318-348
Persistent link: https://www.econbiz.de/10012170116
Saved in:
4
Does accounting conservatism make good news forecasts more credible and bad news forecasts less alarming?
D'Augusta, Carlo
- In:
Journal of accounting, auditing & finance : JAAF
37
(
2022
)
1
,
pp. 77-113
Persistent link: https://www.econbiz.de/10012794262
Saved in:
5
Management earnings forecasts and accounting conservatism
Jaggi, Bikki
;
Xin Lewis, Hua Christine
;
Ronen, Joshua
- In:
Journal of accounting, auditing & finance : JAAF
36
(
2021
)
3
,
pp. 451-474
Persistent link: https://www.econbiz.de/10012593710
Saved in:
6
Accounting policy choice during the financial crisis : evidence from adoption of the fair value option
Chang, Yao-Lin
;
Liu, Chi-chun
;
Ryan, Stephen G.
- In:
Journal of accounting, auditing & finance : JAAF
36
(
2021
)
1
,
pp. 108-141
Persistent link: https://www.econbiz.de/10012426464
Saved in:
7
Signaling versus free cash flow theory : what does earnings management reveal about dividend initiation?
Drummond Smith, Deborah
;
Pennathur, Anita K.
- In:
Journal of accounting, auditing & finance : JAAF
34
(
2019
)
2
,
pp. 284-308
Persistent link: https://www.econbiz.de/10012169916
Saved in:
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