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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
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A real effects perspective to accounting measurement and disclosure : implications and insights for future research
Kanodia, Chandra S.; Sapra, Haresh - In: Journal of accounting research 54 (2016) 2, pp. 623-676
Persistent link: https://www.econbiz.de/10011500062
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Mandatory IFRS reporting around the world : early evidence on the economic consequences
Daske, Hoger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - In: Journal of accounting research 46 (2008) 5, pp. 1085-1142
Persistent link: https://www.econbiz.de/10003783976
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Audit partners' role in material misstatement resolution : survey and interview evidence
Maksymov, Eldar; Peecher, Mark; Sutherland, Andrew; … - In: Journal of accounting research 62 (2024) 1, pp. 275-333
Persistent link: https://www.econbiz.de/10014483575
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Real earnings management in sales
Ahearne, Michael J.; Boichuk, Jeffrey P.; Chapman, Craig J. - In: Journal of accounting research 54 (2016) 5, pp. 1233-1266
Persistent link: https://www.econbiz.de/10011626712
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Conditional earnings conservatism and corporate refocusing activities
Mak, Chun Yu; Strong, Norman; Walker, Martin - In: Journal of accounting research 49 (2011) 4, pp. 1041-1082
Persistent link: https://www.econbiz.de/10009273337
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Accounting conservatism and the efficiency of debt contracts
Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - In: Journal of accounting research 47 (2009) 3, pp. 767-797
Persistent link: https://www.econbiz.de/10003853056
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Imperfect accounting and reporting bias
Fang, Vivian W.; Huang, Allen; Wang, Wenyu - In: Journal of accounting research 55 (2017) 4, pp. 919-962
Persistent link: https://www.econbiz.de/10011734575
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Financial reporting around private firms' securities offerings
Kang, Yiran - In: Journal of accounting research 63 (2025) 2, pp. 857-901
Persistent link: https://www.econbiz.de/10015397774
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Public firm presence, financial reporting, and the decline of U.S. manufacturing
Glaeser, Stephen; Omartian, James D. - In: Journal of accounting research 60 (2022) 3, pp. 1083-1128
Persistent link: https://www.econbiz.de/10013191275