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The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes
Cazier, Richard; Rego, Sonja Olhoft; Tian, Xiaoli; … - In: Review of accounting studies 20 (2015) 1, pp. 436-469
Persistent link: https://www.econbiz.de/10010503365
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The impact of standard setting on individual investors : evidence from SFAS 109
Hutchens, Michelle; Rego, Sonja Olhoft; Williams, Brian - In: Review of accounting studies 29 (2024) 2, pp. 1407-1455
Persistent link: https://www.econbiz.de/10015133617
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State contract law and the use of accounting information in debt contracts
Honigsberg, Colleen; Katz, Sharon P.; Mutlu, Sunay; … - In: Review of accounting studies 26 (2021) 1, pp. 124-171
Persistent link: https://www.econbiz.de/10012498404
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The market reaction to bank regulatory reports
Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: Review of accounting studies 23 (2018) 2, pp. 686-731
Persistent link: https://www.econbiz.de/10011856617