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The effect of fair value accounting on the performance evaluation role of earnings

DeFond, Mark L.; Hu, Jinshuai; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-23

Persistent link: https://www.econbiz.de/10012494832

Discussion of "the effect of fair value accounting on the performance evaluation role of earnings"

Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-5

Persistent link: https://www.econbiz.de/10012494834

Does accounting conservatism improve the corporate information environment?

Hu, Jinshuai; Li, Yuansha; Zhang, Feida - In: Journal of international accounting auditing & taxation 23 (2014) 1, pp. 32-43

Persistent link: https://www.econbiz.de/10010372510

Some personal observations on the debate on the link between financial reporting quality and the cost of equity capital

Shevlin, Terry - In: Australian journal of management 38 (2013) 3, pp. 447-473

Persistent link: https://www.econbiz.de/10010233227

Book-tax conformity for corporate income : an introduction to the issues

Hanlon, Michelle Lee; Shevlin, Terry - 2005

Persistent link: https://www.econbiz.de/10002569853

Does voluntary adoption of a clawback provision improve financial reporting quality?

DeHaan, Ed; Hodge, Frank; Shevlin, Terry - In: Contemporary accounting research : a journal of the … 30 (2013) 3, pp. 1027-1062

Persistent link: https://www.econbiz.de/10010222834

Incentives for tax planning and avoidance : evidence from the field

Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - 2013

We analyze survey responses from nearly 600 corporate tax executives to investigate firms' incentives and disincentives for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which managers engage in tax planning, this hypothesis is difficult to test...

Persistent link: https://www.econbiz.de/10010194828

Incentives for tax planning and avoidance : evidence from the field

Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 991-1023

Persistent link: https://www.econbiz.de/10010407965

Why do CFOs become involved in material accounting manipulations?

Feng, Mei; Ge, Weili; Luo, Shuqing; Shevlin, Terry - In: Journal of accounting & economics 51 (2011) 1/2, pp. 21-36

Persistent link: https://www.econbiz.de/10008909974

Reconsidering revenue recognition

Schipper, Katherine A.; Schrand, Catherine; Shevlin, Terry - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 55-68

Persistent link: https://www.econbiz.de/10009523111