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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Accounting conservatism, financial reporting and stock returns
Xia, Belle Selene; Liitiäinen, Elia; De Beelde, Ignace - In: Journal of accounting & management information systems … 18 (2019) 1, pp. 4-24
Persistent link: https://www.econbiz.de/10012098741
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The limits of accrual accounting applied to public accounts : a French view
Milot, Jean-Paul - In: OECD journal on budgeting 21 (2021) 1, pp. 155-168
The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users’ vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is...
Persistent link: https://www.econbiz.de/10012522814
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Behavioral accounting
Hellmann, Andreas (ed.) - 2013
Persistent link: https://www.econbiz.de/10009768130
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Information behavior of private investors in the age of the Internet
Hellmann, Andreas; Scagnelli, Simone Domenico; Jörs, Bernd - In: Behavioral accounting, (pp. 1-30). 2013
Persistent link: https://www.econbiz.de/10009772585
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Investor relations measurement : an industry survey
Ragas, Matthew W.; Laskin, Alexander V.; Brusch, Matthew - In: Journal of communication management : an international … 18 (2014) 2, pp. 176-192
Persistent link: https://www.econbiz.de/10010381553
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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The stock market's reaction to accounting information : the cases of Chile and Peru
Melgarejo, Mauricio; Montiel, Eduardo L.; Sanz, Luis - In: Journal of accounting in emerging economies : JAEE 6 (2016) 3, pp. 254-268
Persistent link: https://www.econbiz.de/10011616729
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Financial accounting research, practice, and financial accountability
Barth, Mary E. - In: Abacus : a journal of accounting, finance and business … 51 (2015) 4, pp. 499-510
Persistent link: https://www.econbiz.de/10011531670
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Evolution in value relevance of accounting information
Barth, Mary E.; Li, Ken; McClure, Charles - 2018
We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes … accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined … price and accounting information that reflects the new economy …
Persistent link: https://www.econbiz.de/10011870279