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Effects of cash flow statement reclassifications pursuant to the SEC's one-time allowance
Hollie, Dana; Nicholls, Curtis; Zhao, Qiu Hong - In: Journal of accounting and public policy 30 (2011) 6, pp. 570-588
Persistent link: https://ebvufind01.dmz1.zbw.eu/10009406453
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Effects of Cash Flow Statement Reclassifications Pursuant to the SEC’s One-Time Allowance
Hollie, Dana - 2011
In February 2006, the Securities and Exchange Commission (SEC) announced a one-time opportunity for firms with misclassified cash flow items to correct these errors without issuing an official restatement. To assess the impact of these reclassifications, we determine the types of firms affected...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013128031
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The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components
Hollie, Dana; Shane, Philip B.; Zhao, Qiuhong - In: Accounting and finance : journal of the Accounting … 57 (2017) 1, pp. 199-237
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011713516