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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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Discussion of consequences and institutional determinants of unregulated corporate financial statements : evidence from embedded value reporting
Hail, Luzi - In: Journal of accounting research 49 (2011) 2, pp. 573-594
Persistent link: https://www.econbiz.de/10009126081
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Consequences and institutional determinants of unregulated corporate financial statements : evidence from embedded value reporting
Serafeim, George - In: Journal of accounting research 49 (2011) 2, pp. 529-571
Persistent link: https://www.econbiz.de/10009126082
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Discussion of the value of financial statement verification in debt financing : evidence from private US firms
Cassar, Gavin - In: Journal of accounting research 49 (2011) 2, pp. 507-528
Persistent link: https://www.econbiz.de/10009126085
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The value of financial statement verification in debt financing : evidence from private US firms
Minnis, Michael - In: Journal of accounting research 49 (2011) 2, pp. 457-506
Persistent link: https://www.econbiz.de/10009126086
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The relation between reporting quality and financing and investment : evidence from changes in financing capacity
Balakrishnan, Karthik; Core, John E.; Verdi, Rodrigo S. - In: Journal of accounting research 52 (2014) 1, pp. 1-36
Persistent link: https://www.econbiz.de/10010257681
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Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity
Lisowsky, Petro; Robinson, Leslie; Schmidt, Andrew - In: Journal of accounting research 51 (2013) 3, pp. 583-629
Persistent link: https://www.econbiz.de/10009772426
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The impact of recognition versus disclosure on financial information : a preparer's perspective
Clor-Proell, Shana M.; Maines, Laureen A. - In: Journal of accounting research 52 (2014) 3, pp. 671-701
Persistent link: https://www.econbiz.de/10010369800
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Accounting standards harmonization and financial statement comparability : evidence from transnational information transfer
Wang, Clare - In: Journal of accounting research 52 (2014) 4, pp. 955-992
Persistent link: https://www.econbiz.de/10010405107
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The information content of forward-looking statements in corporate filings : a naïve Bayesian machine learning approach
Li, Feng - In: Journal of accounting research 48 (2010) 5, pp. 1049-1102
Persistent link: https://www.econbiz.de/10008732187