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A note on estimating the economic impact of the LIFO method of inventory valuation
Sunder, Shyam - In: The accounting review : a publication of the American … 51 (1976) 2, pp. 287-291
Persistent link: https://www.econbiz.de/10002892396
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Properties of accounting numbers under full costing and successful-efforts costing in the petroleum industry
Sunder, Shyam - In: The accounting review : a publication of the American … 51 (1976) 1, pp. 1-18
Persistent link: https://www.econbiz.de/10002892433
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Stock price and risk related to accounting changes in inventory valuation
Sunder, Shyam - In: The accounting review : a publication of the American … 50 (1975) 2, pp. 305-315
Persistent link: https://www.econbiz.de/10002892475
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Joint effects of principles-based versus rules-based standards and auditor type in constraining financial managers's aggressive reporting
Jamal, Karim; Tan Hun Tong - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1325-1346
Persistent link: https://www.econbiz.de/10008652262
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Determinants of audit engagement profitability
Hoang, Kris; Jamal, Karim; Tan Hun Tong - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 253-283
Persistent link: https://www.econbiz.de/10012134998
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Towards a positive theory of the determination of accounting standards
Watts, Ross L.; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 53 (1978) 1, pp. 112-134
Persistent link: https://www.econbiz.de/10002979044
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The information role of conservatism
LaFond, Ryan; Watts, Ross L. - In: The accounting review : a publication of the American … 83 (2008) 2, pp. 447-478
Persistent link: https://www.econbiz.de/10003686810
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The demand for and supply of accounting theories : the market for excuses
Watts, Ross L.; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 54 (1979) 2, pp. 273-305
Persistent link: https://www.econbiz.de/10002978968
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Evidence on contagion in earnings management
Kedia, Simi; Koh, Kevin; Rajgopal, Shivaram - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2337-2373
Persistent link: https://www.econbiz.de/10011414462
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R 2 and idiosyncratic risk are not interchangeable
Li, Bin; Rajgopal, Shivaram; Venkatachalam, Mohan - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2261-2295
Persistent link: https://www.econbiz.de/10010469131