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Pro forma disclosure practices of firms applying IFRS
Solsma, Lori; Wilder, W. Mark. - In: International journal of accounting and information … 23 (2015) 4, pp. 383-403
Persistent link: https://www.econbiz.de/10011437957
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A wrench in the COGS : an analysis of the differences between cost of goods sold as reported in compustat and in the financial statements
Bostwick, Eric D.; Lambert, Sherwood Lane; Donelan, … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 177-193
Persistent link: https://www.econbiz.de/10011508318
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US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666
Persistent link: https://www.econbiz.de/10011374521
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Real earnings management by benchmark-beating firms : implications for future profitability
Beyer, Brooke D.; Nabar, Sandeep M.; Rapley, Eric T. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 59-84
Persistent link: https://www.econbiz.de/10011979044
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Do firms manage their credit ratings? : evidence from rating-based contracts
Zhang, Xia Eliza - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 163-183
Persistent link: https://www.econbiz.de/10011979065
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Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates
Downes, Jimmy F.; Kang, Tony; Kim, Sohyung; Lee, Cheol - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
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Investor sentiment and accounting conservatism
Ge, Rui; Seybert, Nicholas; Zhang, Feida - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 83-102
Persistent link: https://www.econbiz.de/10012121889
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Earnings management by top Chinese listed firms in response to the global financial crisis
Xu, Guanglu Luke; Ji, Xudong - In: International journal of accounting and information … 24 (2016) 3, pp. 226-251
Persistent link: https://www.econbiz.de/10011616679
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The association between abnormal audit fees and audit quality after IFRS adoption : evidence from Korea
Jung, Soo-Jung; Kim, Bum-Joon; Chung, Ju-Ryum - In: International journal of accounting and information … 24 (2016) 3, pp. 252-271
Persistent link: https://www.econbiz.de/10011616689
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IFRS and accounting quality : legal origin, regional, and disclosure impacts
Dayanandan, Ajit; Donker, Han; Ivanof, Mike; Karahan, … - In: International journal of accounting and information … 24 (2016) 3, pp. 296-316
Persistent link: https://www.econbiz.de/10011616700