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Discussion of "Implications of the integral approach and earnings management for alternative annual reporting periods"

Lawrence, Alastair - In: Review of accounting studies 18 (2013) 3, pp. 892-898

Persistent link: https://www.econbiz.de/10010200035

Implications of the integral approach and earnings management for alternate annual reporting periods

Gunny, Katherine A.; Jacob, John; Jorgensen, Bjorn N. - In: Review of accounting studies 18 (2013) 3, pp. 868-891

Persistent link: https://www.econbiz.de/10010200036

Discussion of "the shapes of scaled earnings histograms are not due to scaling and sample selection : evidence from distributions of reported earnings per share"

Burgstahler, David - In: Contemporary accounting research : a journal of the … 31 (2014) 2, pp. 522-530

Persistent link: https://www.econbiz.de/10010404003

The shapes of scaled earnings histograms are not due to scaling and sample selection : evidence from distributions of reported earnings per share

Jorgensen, Bjorn N.; Lee, Yong Gyu; Rock, Steve - In: Contemporary accounting research : a journal of the … 31 (2014) 2, pp. 498-521

Persistent link: https://www.econbiz.de/10010404007

Earnings dispersion and aggregate stock returns

Jorgensen, Bjorn N.; Li, Jing; Sadka, Gil - In: Journal of accounting & economics 53 (2012) 1/2, pp. 1-20

Persistent link: https://www.econbiz.de/10009512846

Earnings management and accounting income aggregation

Jacob, John; Jorgensen, Bjorn N. - In: Journal of accounting & economics 43 (2007) 2/3, pp. 369-390

Persistent link: https://www.econbiz.de/10003484971

Earnings quality : evidence from Canadian firms' choice between IFRS and US GAAP

Burnett, Brian M.; Gordon, Elizabeth A.; Jorgensen, Bjorn N. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 212-249

Persistent link: https://www.econbiz.de/10011409882

Cheap stock options : antecedents and outcomes

Badertscher, Brad A.; Jorgensen, Bjorn N.; Katz, Sharon P. - 2022

Persistent link: https://www.econbiz.de/10013373094

Articulation-Based Accruals and Audit Fees

Casey, Ryan - 2018

This paper examines the relation between audit fees and accruals from a balance sheet auditing perspective. We argue that the underlying economic characteristics of various transactions, as reflected in the articulation-based accruals in Casey et al. (2017), are predictably associated with audit...

Persistent link: https://www.econbiz.de/10012909736

Articulation-based accruals

Casey, Ryan; Gao, Feng; Kirschenheiter, Michael; Li, Siyi; … - In: Review of accounting studies 22 (2017) 1, pp. 288-319

Persistent link: https://www.econbiz.de/10011655615