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Financial reporting conservatism and voluntary CSR disclosure
Cho, Seong; Kang, Pyung Kyung; Lee, Cheol; Park, Cheong - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 63-82
Persistent link: https://www.econbiz.de/10012297552
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Do PCAOB inspections improve working capital accrual reliability? : evidence from the PCAOB annual versus triennial inspection exposure
Lee, Cheol; Lee, Jong Eun; Park, Myung Seok - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 147-166
Persistent link: https://www.econbiz.de/10012297572
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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