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Year of publication
Subject
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USA 250 Theory 246 Theorie 245 United States 243 Corporate disclosure 171 Unternehmenspublizität 170 Führungskräfte 141 Managers 141 Gewinn 137 Profit 136 Börsenkurs 124 Accounting policy 113 Bilanzpolitik 113 Share price 112 Asymmetric information 95 Asymmetrische Information 95 Financial analysis 93 Finanzanalyse 93 Corporate governance 92 Accounting 90 Rechnungswesen 90 Corporate Governance 87 Ankündigungseffekt 78 Announcement effect 78 Financial audit 77 Wirtschaftsprüfung 77 Agency theory 71 Prinzipal-Agent-Theorie 71 Capital income 65 Kapitaleinkommen 65 Informationswert 57 Information value 56 Earnings announcement 55 Gewinnprognose 55 Disclosure regulation 53 IFRS 53 Disclosure 52 Auskunftspflicht 51 Accounting standards 46 Regulation 46
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Online availability
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Undetermined 1,329 Free 8
Type of publication
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Article 2,919 Book / Working Paper 35
Type of publication (narrower categories)
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Article in journal 1,079 Aufsatz in Zeitschrift 1,079 Conference paper 52 Konferenzbeitrag 52 Konferenzschrift 27 Collection of articles of several authors 19 Sammelwerk 19 Conference proceedings 10 Systematic review 3 Übersichtsarbeit 3 Bibliografie enthalten 1 Bibliography included 1 Case study 1 Fallstudie 1 Rezension 1
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Language
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Undetermined 1,848 English 1,106
Author
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Watts, Ross L. 94 Zimmerman, Jerold L. 92 Skinner, Douglas J. 67 Ball, Ray 65 Kothari, S. P. 42 Larcker, David F. 42 Shevlin, Terry 41 Verrecchia, Robert E. 38 Lys, Thomas Z. 37 Beatty, Anne 34 Collins, Daniel W. 34 Sloan, Richard G. 34 Beaver, William H. 32 Lennox, Clive 32 DeFond, Mark L. 31 Barth, Mary E. 25 Kothari, S.P. 25 Frankel, Richard 24 Landsman, Wayne R. 24 Guay, Wayne R. 23 Lo, Kin 23 Holthausen, Robert W. 22 Shackelford, Douglas A. 22 Leone, Andrew J. 21 Arya, Anil 20 Bushman, Robert M. 20 Francis, Jennifer 20 Weber, Joseph 20 Hung, Mingyi 19 Lambert, Richard A. 19 Lys, Thomas 19 Nanda, Dhananjay 19 Rajgopal, Shivaram 19 Blacconiere, Walter G. 18 Lang, Mark H. 18 Ali, Ashiq 17 Dechow, Patricia M. 17 Leuz, Christian 17 Maydew, Edward L. 17 Ramesh, K. 17
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Institution
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Alfred P. Sloan School of Management 2 Journal of Accounting & Economics Conference <2019, Cambridge, Mass.> 2 Accounting and Economics in the New Economy Conference <2001, Cambridge, Mass.> 1 Alfred P. Sloan School of Management <Cambridge, Mass.> 1 Conference on Accounting and Economics in the New Economy <2001> 1 Current Issues in Financial Reporting, Disclosure Practice, and Corporate Governance Conference <2002, Cambridge, Mass.> 1 JAE Conference <2012, Rochester, NY> 1 John M. Olin Foundation 1 Journal of Accounting & Economics Conference <2014, Philadelphia, Pa.> 1 Journal of Accounting & Economics Conference <2015, Rochester, NY> 1 Journal of Accounting & Economics Conference <2016, Cambridge, Mass.> 1 Journal of Accounting & Economics Conference <2018, Rochester, NY> 1 Stephen M. Ross School of Business <Ann Arbor, Mich.> 1 Symposium on Accounting and the Theory of the Firm <1988> 1 Symposium on Accounting and the Theory of the Firm <1989> 1 Symposium on Analysts' Forecast 1 Symposium on Managerial Incentives and Corporate Performance: Effects of Executive Compensation, Organzational Structure, Takeovers, and Government Policy 1 Symposium on Performance Measurement 1 Symposium on Properties of Accounting Earnings 1 Symposium on the Effects of Changes in Accounting Procedures on the Value of the Firm 1 Symposium on the Security Price Reaction to Required Replacement Cost Disclosures 1
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Published in...
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Journal of accounting & economics 1,991 Journal of Accounting and Economics 923 Journal of accounting and economics 40 Capital markets issue 12 Conference on Invited Critiques of Current Topics : [... conference held April 28 - 29, 2000 ... in Rochester, New York] 2
Source
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ECONIS (ZBW) 1,170 RePEc 923 OLC EcoSci 848 USB Cologne (EcoSocSci) 13
Showing 781 - 790 of 2,954
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Endogenous overconfidence in managerial forecasts
Hilary, Gilles; Hsu, Charles - In: Journal of Accounting and Economics 51 (2011) 3, pp. 300-313
We examine whether attribution bias leads managers who have experienced short-term forecasting success to become overconfident in their ability to forecast future earnings. Importantly, this form of overconfidence is endogenous and dynamic. We also examine the effect of this cognitive bias on...
Persistent link: https://www.econbiz.de/10008871627
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Discussion of "Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?"
Core, John E. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 252-258
Persistent link: https://www.econbiz.de/10009406368
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Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?
Blacconiere, Walter G.; Frederickson, James R.; … - In: Journal of accounting & economics 52 (2011) 2/3, pp. 235-251
Persistent link: https://www.econbiz.de/10009406371
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Towards a theory of accounting regulation : a discussion of the politics of disclosure regulation along the economic cycle
Wagenhofer, Alfred - In: Journal of accounting & economics 52 (2011) 2/3, pp. 228-234
Persistent link: https://www.econbiz.de/10009406373
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From low-quality reporting to financial crises : politics of disclosure regulation along the economic cycle
Bertomeu, Jeremy; Magee, Robert P. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 209-227
Persistent link: https://www.econbiz.de/10009406378
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Discussion of "Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?"
Skinner, Douglas J. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 203-208
Persistent link: https://www.econbiz.de/10009406381
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Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?
Demerjian, Peter R. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 178-202
Persistent link: https://www.econbiz.de/10009406384
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Mark-to-market regulatory accounting when securities markets are stressed : lessons from the financial crisis of 2007 - 2009
Kolasinski, Adam C. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 174-177
Persistent link: https://www.econbiz.de/10009406385
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Panacea, Pandora's box, or placebo : feedback in bank mortgage-backed security holdings and fair value accounting
Bhat, Gauri; Frankel, Richard; Martin, Xiumin - In: Journal of accounting & economics 52 (2011) 2/3, pp. 153-173
Persistent link: https://www.econbiz.de/10009406387
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Liquidity risk and accounting information
Sadka, Ronnie - In: Journal of accounting & economics 52 (2011) 2/3, pp. 144-152
Persistent link: https://www.econbiz.de/10009406389
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