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Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry

Karl A. Muller, III; Riedl, Edward J.; Sellhorn, Thorsten - In: Management Science 57 (2011) 6, pp. 1138-1153

We examine the effects of mandating the provision of fair value information for long-lived tangible assets on firms' information asymmetry. Specifically, we investigate whether European real estate firms' compulsory adoption of International Accounting Standard 40 (IAS 40; Investment Property),...

Persistent link: https://www.econbiz.de/10009208481

Discussion of "the effects of vertical pay dispersion : experimental evidence in a budget setting"

Huddart, Steven J. - In: Contemporary accounting research : a journal of the … 34 (2017) 1, pp. 577-581

Persistent link: https://www.econbiz.de/10011773798

Using a hidden Markov model to measure earnings quality

Du, Kai; Huddart, Steven J.; Xue, Lingzhou; Zhang, Yifan - In: Journal of accounting & economics 69 (2020) 2/3, pp. 1-27

Persistent link: https://www.econbiz.de/10012237575

The efficiency of stock-based incentives : experimental evidence

Huddart, Steven J.; Yavaş, Abdullah - In: The journal of behavioral finance : a publication of … 18 (2017) 3, pp. 281-303

Persistent link: https://www.econbiz.de/10012029755

Economic persistence, earnings informativeness, and stock return regularities

Du, Kai; Huddart, Steven J. - In: Review of accounting studies 25 (2020) 4, pp. 1263-1300

Persistent link: https://www.econbiz.de/10012306866

Rotten apples and sterling examples : norm-based moral reasoning and peer influences on honesty

Huddart, Steven J.; Qu, Hong - In: Journal of management accounting research : JMAR 36 (2024) 2, pp. 123-140

Persistent link: https://www.econbiz.de/10014635042

Lost in standardization : effects of financial statement database discrepancies on inference

Du, Kai; Huddart, Steven J.; Jiang, Xin Daniel - In: Journal of accounting & economics 76 (2023) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10014433526

The role of technology use in the survival and growth of manufacturing plants

Doms, Mark; Dunne, Timothy; Roberts, Mark J. - In: International Journal of Industrial Organization 13 (1995) 4, pp. 523-542

Persistent link: https://www.econbiz.de/10005499689

Exit from regional manufacturing markets: The role of entrant experience

Dunne, Timothy; Klimek, Shawn D.; Roberts, Mark J. - In: International Journal of Industrial Organization 23 (2005) 5-6, pp. 399-421

Persistent link: https://www.econbiz.de/10005500012

Testing oligopolistic behavior

Roberts, Mark J. - In: International Journal of Industrial Organization 2 (1984) 4, pp. 367-383

Persistent link: https://www.econbiz.de/10005500015