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The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective

CLOR-PROELL, SHANA M.; MAINES, LAUREEN A. - In: Journal of Accounting Research 52 (2014) 3, pp. 671-701

type="main" <title type="main">ABSTRACT</title> <p>We investigate whether recognition on the face of the financial statements versus disclosure in the footnotes influences the amount that financial managers report for a contingent liability. Using an experiment with corporate controllers and chief financial officers, we find...</p>

Persistent link: https://www.econbiz.de/10011038346

Mobile devices and investment news apps : the effects of information release, push notification, and the fear of missing out

Clor-Proell, Shana M.; Guggenmos, Ryan D.; Rennekamp, … - In: The accounting review : a publication of the American … 95 (2020) 5, pp. 95-115

Persistent link: https://www.econbiz.de/10012320367

How do investors respond to restatements? : repairing trust through managerial reputation and the announcement of corrective actions

Cianci, Anna M.; Clor-Proell, Shana M.; Kaplan, Steven E. - In: Journal of business ethics : JOBE 158 (2019) 2, pp. 297-312

Persistent link: https://www.econbiz.de/10012058177

Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on identifiable intangible assets and subsequent accounting for goodwill

Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19

Persistent link: https://www.econbiz.de/10013419442

Do as I say : a look at the supervisor behaviors that encourage upward communication on audit teams

Clor-Proell, Shana M.; Kadous, Kathryn; Proell, Chad A. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 15-24

Persistent link: https://www.econbiz.de/10014314666

The sounds of silence : a framework, theory, and empirical evidence of audit team voice

Clor-Proell, Shana M.; Kadous, Kathryn; Proell, Chad A. - In: Auditing : a journal of practice & theory 41 (2022) 1, pp. 75-100

Persistent link: https://www.econbiz.de/10013190473

Spotlight on principles-based financial reporting

Maines, Laureen A. - In: Business Horizons 50 (2007) 5, pp. 359-364

Persistent link: https://www.econbiz.de/10005439000

An experimental examination of subjective forecast combination

Maines, Laureen A. - In: International Journal of Forecasting 12 (1996) 2, pp. 223-233

Persistent link: https://www.econbiz.de/10005418361

Unintended economic implications of financial reporting standards

Allee, Kristian D.; Maines, Laureen A.; Wood, David A. - In: Business Horizons 51 (2008) 5, pp. 371-377

Persistent link: https://www.econbiz.de/10005333538

One world - One accounting

Erickson, Devon; Esplin, Adam; Maines, Laureen A. - In: Business Horizons 52 (2009) 6, pp. 531-537

Persistent link: https://www.econbiz.de/10008521555