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The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes

Cazier, Richard; Rego, Sonja Olhoft; Tian, Xiaoli; … - In: Review of accounting studies 20 (2015) 1, pp. 436-469

Persistent link: https://www.econbiz.de/10010503365

The impact of standard setting on individual investors : evidence from SFAS 109

Hutchens, Michelle; Rego, Sonja Olhoft; Williams, Brian - In: Review of accounting studies 29 (2024) 2, pp. 1407-1455

Persistent link: https://www.econbiz.de/10015133617

The Impact of Standard Setting on Individual Investors : Evidence From SFAS 109

Hutchens, Michelle - 2020

We examine the response of individual investors to firms' adoptions of SFAS 109–Accounting for Income Taxes. We predict SFAS 109 (as compared to APB 11) provides new decision-useful information, reducing the information disadvantage of individual investors relative to more sophisticated...

Persistent link: https://www.econbiz.de/10012852974

A convenient scapegoat : fair value accounting by commercial banks during the financial crisis

Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 59-90

Persistent link: https://www.econbiz.de/10009506471

The market pricing of other-than-temporary impairments

Badertscher, Brad A.; Burks, Jeffrey J.; Easton, Peter D. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 811-838

Persistent link: https://www.econbiz.de/10010408026