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Casey, Ryan; Gao, Feng; Kirschenheiter, Michael; Li, Siyi; … - In: Review of accounting studies 22 (2017) 1, pp. 288-319

Persistent link: https://www.econbiz.de/10011655615

Does mandatory disclosure of internal control weaknesses affect corporate financing decisions?

Gao, Xinghua; Jia, Yonghong; Li, Siyi - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 3, pp. 581-606

Persistent link: https://www.econbiz.de/10012231156

Measuring disaggregation quality

Casey, Ryan; Gao, Feng; Kirschenheiter, Michael; Li, Siyi; … - 2025

Persistent link: https://www.econbiz.de/10015358650

The effects of accounting expertise of board committees on the short- and long-term consequences of financial restatements

Das, Somnath; Gong, James Jianxin; Li, Siyi - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 603-632

Persistent link: https://www.econbiz.de/10013257927

Intangibles at a crossroads

Lev, Baruch - In: Controlling : Zeitschrift für erfolgsorientierte … 15 (2003) 3/4, pp. 121-127

Persistent link: https://www.econbiz.de/10001758969

The deteriorating usefulness of financial report information and how to reverse it

Lev, Baruch - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 465-493

Persistent link: https://www.econbiz.de/10011892968

Evaluating sustainable competitive advantage

Lev, Baruch - In: Journal of applied corporate finance : JACF 29 (2017) 2, pp. 70-75

Persistent link: https://www.econbiz.de/10011744789

Ending the accounting-for-intangibles status quo

Lev, Baruch - In: The European accounting review 28 (2019) 4, pp. 713-736

Persistent link: https://www.econbiz.de/10012195363

The capitalization, amortization, and value-relevance of R&D

Lev, Baruch; Sougiannis, Theodore - In: Journal of Accounting and Economics 21 (1996) 1, pp. 107-138

Persistent link: https://www.econbiz.de/10005492857

Do financial analysts get intangibles?

Amir, Eli; Lev, Baruch; Sougiannis, Theodore - In: European Accounting Review 12 (2003) 4, pp. 635-659

It is widely agreed that corporate financial reports provide deficient information about intangible assets. However, investors are exposed to substantial information beyond financial reports, such as managers' direct communications to capital markets and analysts' reports. We ask: To what extent...

Persistent link: https://www.econbiz.de/10005495687