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Fair value accounting and debt contracting : evidence from adoption of SFAS 159

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Financial reporting and entrepreneurial finance : evidence from equity crowdfunding

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Uncertainty and debt covenants

Demerjian, Peter R. - In: Review of accounting studies 22 (2017) 3, pp. 1156-1197

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Rank and file equity compensation and earnings management: Evidence from stock options

Holderness, Kip; Huffman, Adrienna; Lewis-Western, … - In: Journal of Business Finance & Accounting 46 (2019) 9-10, pp. 1201-1236

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The innovation and reporting consequences of financial regulation for young life-cycle firms

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Do quarterly and annual financial statements reflect similar financial statement error in the post-SOX era?

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Accruals earnings management proxies : prudent business decisions or earnings manipulation?

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A simple approach to better distinguish real earnings manipulation from strategy changes

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Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting

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Issues raised by studying DeFond and Zhang: What should audit researchers do?

Donovan, John; Frankel, Richard; Lee, Joshua; Martin, Xiumin - In: Journal of Accounting and Economics 58 (2014) 2, pp. 327-338

We view audit-quality choice as one among many that managers make to maximize firm value. We question whether audit-quality differences among publicly traded companies are of significant interest to investors, clients, and auditors and ask for research on this topic. Relatedly, we ask for...

Persistent link: https://www.econbiz.de/10011076689