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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

type="main" <title type="main">ABSTRACT</title> <p>We investigate whether recognition on the face of the financial statements versus disclosure in the footnotes influences the amount that financial managers report for a contingent liability. Using an experiment with corporate controllers and chief financial officers, we find...</p>

Persistent link: https://www.econbiz.de/10011038346

The Effects of Expected and Actual Accounting Choices on Judgments and Decisions

Clor-Proell, Shana M. - In: The accounting review : a journal of the American … 84 (2009) 5, pp. 1465-1494

Persistent link: https://www.econbiz.de/10008317417

Spotlight on principles-based financial reporting

Maines, Laureen A. - In: Business Horizons 50 (2007) 5, pp. 359-364

Persistent link: https://www.econbiz.de/10005439000

An experimental examination of subjective forecast combination

Maines, Laureen A. - In: International Journal of Forecasting 12 (1996) 2, pp. 223-233

Persistent link: https://www.econbiz.de/10005418361

An Experimental Investigation of Employer Discretion in Employee Performance Evaluation and Compensation

Fisher, Joseph G.; Maines, Laureen A.; Peffer, Sean A.; … - In: The accounting review : a journal of the American … 80 (2005) 2, pp. 563-584

Persistent link: https://www.econbiz.de/10006751734

Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?

Hodge, Frank D.; Kennedy, Jane Jollineau; Maines, Laureen A. - In: The accounting review : a journal of the American … 79 (2004) 3, pp. 687-704

Persistent link: https://www.econbiz.de/10006755695

Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format

Maines, Laureen A.; McDaniel, Linda S. - In: The accounting review : a journal of the American … 75 (2000) 2, pp. 179-208

Persistent link: https://www.econbiz.de/10006780538

Instructional Case: General Medical Center -- Evaluation of Diagnostic Imaging Equipment

Hubbard Ashton, Alison; Ashton, Robert H.; Maines, … - In: Issues in accounting education 13 (1998) 4, pp. 985-1004

Persistent link: https://www.econbiz.de/10006391341

Unintended economic implications of financial reporting standards

Allee, Kristian D.; Maines, Laureen A.; Wood, David A. - In: Business Horizons 51 (2008) 5, pp. 371-377

Persistent link: https://www.econbiz.de/10005333538

One world - One accounting

Erickson, Devon; Esplin, Adam; Maines, Laureen A. - In: Business Horizons 52 (2009) 6, pp. 531-537

Persistent link: https://www.econbiz.de/10008521555