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Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration

BEATTY, ANNE; GILLETTE, JACQUELYN; PETACCHI, REINING; … - In: Journal of Accounting Research 57 (2019) 2, pp. 323-354

Persistent link: https://www.econbiz.de/10012086244

The Influence of Elections on the Accounting Choices of Governmental Entities

KIDO, NOLAN; PETACCHI, REINING; WEBER, JOSEPH - In: Journal of Accounting Research 50 (2012) 2, pp. 443-476

Persistent link: https://www.econbiz.de/10010544057

Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments

BEATTY, ANNE; WEBER, JOSEPH - In: Journal of Accounting Research 44 (2006) 2, pp. 257-288

This study examines Statement of Financial Accounting Standards 142 adoption decisions, focusing on the trade-off between recording certain current goodwill impairment charges below the line and uncertain future impairment charges included in income from continuing operations. We examine several...

Persistent link: https://www.econbiz.de/10005658693

Discussion of The Debt-Contracting Value of Accounting Information and Loan Syndicate Structure

BEATTY, ANNE - In: Journal of Accounting Research 46 (2008) 2, pp. 289-295

Persistent link: https://www.econbiz.de/10005294530