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Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?

Kirschenheiter, Michael; Melumad, Nahum D. - In: Journal of accounting research 40 (2002) 3, pp. 761-796

Persistent link: https://www.econbiz.de/10006559711

The Aggregation and Valuation of Deferred Taxes

Amir, Eli; Kirschenheiter, Michael; Willard, Kristen - In: Review of accounting studies 6 (2001) 2, pp. 275-298

Persistent link: https://www.econbiz.de/10005948511

Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?

Kirschenheiter, Michael - In: Journal of Accounting Research 40 (2002) 3, pp. 761-796

Persistent link: https://www.econbiz.de/10005140066

COMMENTARY - Accounting for Employee Stock Options

Kirschenheiter, Michael; Mathur, Rohit; Thomas, Jacob K. - In: Accounting horizons : a quarterly publication of the … 18 (2004) 2, pp. 135-156

Persistent link: https://www.econbiz.de/10007027508

Articles - Outsourcing and Audit Risk for Internal Audit Services

Caplan, Dennis H.; Kirschenheiter, Michael - In: Contemporary accounting research : a journal of the … 17 (2000) 3, pp. 387-428

Persistent link: https://www.econbiz.de/10006981100

Articles - Optimal Contracting, Accounting Standards, and Market Structures

Kirschenheiter, Michael - In: Contemporary accounting research : a journal of the … 16 (1999) 2, pp. 243-276

Persistent link: https://www.econbiz.de/10006986019

The Valuation of Deferred Taxes

Amir, Eli; Kirschenheiter, Michael; Willard, Kristen - In: Contemporary accounting research : a journal of the … 14 (1997) 4, pp. 597-622

Persistent link: https://www.econbiz.de/10006995604

Information Quality and Correlated Signals

Kirschenheiter, Michael - In: Journal of accounting research 35 (1997) 1, pp. 43-60

Persistent link: https://www.econbiz.de/10006583804

Voluntary Disclosure of Sensitivity

Jorgensen, Bjorn - 2009

Starting in 1997, the U.S. Securities and Exchange Commission required that some firms disclose information about risks. One format for risk disclosures let firms disclose correlations by allowing firms to report the sensitivity to market risk factors of cash flows related only to financial...

Persistent link: https://www.econbiz.de/10012720311

Discretionary Disclosures with Risk-Averse Investors'

Kirschenheiter, Michael - 2008

We develop the first general equilibrium exchange economy with risk-averse investors where firm managers can voluntarily make costly, discretionary disclosures regarding the liquidating value of the firm. This extends the discretionary disclosure setting of Verrecchia (1983) by relaxing the...

Persistent link: https://www.econbiz.de/10012728119