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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 582-608
Persistent link: https://www.econbiz.de/10011893099
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Quarterly earnings thresholds : making the case for prior quarter earnings
Byun, Sanghyuk; Roland, Kristin C. - In: Journal of business finance & accounting : JBFA 49 (2022) 5/6, pp. 690-716
Persistent link: https://www.econbiz.de/10013348067
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Manipulation and obfuscation of financial reports
Niebuhr, Nikolaj Kirkeby - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 276-296
Persistent link: https://www.econbiz.de/10014481175
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Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip; Hayes, Louise; Timoshenko, Lev M. - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
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The implications of research on accounting conservatism for accounting standard setting
Mora, Araceli; Walker, Martin - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 620-650
Persistent link: https://www.econbiz.de/10011415011
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S&P 500 membership and managers' supply of conservative financial reports
Martin, Gregory W.; Thomas, Wayne B.; Wieland, Matthew M. - In: Journal of business finance & accounting : JBFA 43 (2016) 5/6, pp. 543-571
Persistent link: https://www.econbiz.de/10011610308
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Historical perspectives on accounting for M&A
Amel-Zadeh, Amir; Meeks, Geoffrey; Meeks, J. Gay Tulip - In: Accounting and business research : a research quarterly … 46 (2016) 5, pp. 501-524
Persistent link: https://www.econbiz.de/10011578325
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The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence
Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1059-1094
Persistent link: https://www.econbiz.de/10011643897
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Discretionary accounting choices : the case of IAS 19 pension accounting
Glaum, Martin; Keller, Tobias; Street, Donna L. - In: Accounting and business research : a research quarterly … 48 (2018) 2, pp. 139-170
Persistent link: https://www.econbiz.de/10011857702
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Accounting narratives and impression management on social media
Yang, Jessica H.; Liu, Siwen - In: Accounting and business research : a research quarterly … 47 (2017) 6, pp. 673-694
Persistent link: https://www.econbiz.de/10011799757