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Accounting Uniformity, Comparability, and Resource Allocation Efficiency

Corona, Carlos; Huang, Zeqiong; Hwang, Hyun - 2021

Uniformity, the use of a common accounting measurement, is an essential feature of financial reporting, yet its desirability has long been debated. We study a model in which firms decide whether to adopt either their local accounting methods or a common method, followed by an investor allocating...

Persistent link: https://www.econbiz.de/10013251342

Accounting uniformity, comparability, and resource allocation efficiency

Corona, Carlos; Huang, Zeqiong; Hwang, Hyun - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 139-161

Persistent link: https://www.econbiz.de/10014475408

Causality redux : the evolution of empirical methods in accounting research and the growth of quasi-experiments

Armstrong, Christopher; Kepler, John D.; Samuels, Delphine - In: Journal of accounting & economics 74 (2022) 2/3, pp. 1-40

Persistent link: https://www.econbiz.de/10013534474

Corporate governance myths : comments on Armstrong, Guay, and Weber

Brickley, James A.; Zimmerman, Jerold L. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 235-245

Persistent link: https://www.econbiz.de/10008810020

Corporate governance and the information environment : evidence from state antitakeover laws

Armstrong, Christopher; Balakrishnan, Karthik; Cohen, Daniel - In: Journal of accounting & economics 53 (2012) 1/2, pp. 185-204

Persistent link: https://www.econbiz.de/10009512830

The role of financial reporting and transparency in corporate governance

Armstrong, Christopher; Guay, Wayne R.; Mehran, Hamid; … - In: Economic policy review 22 (2016) 1, pp. 107-128

Persistent link: https://www.econbiz.de/10011558513

Rank-and-file accounting employee compensation and financial reporting quality

Armstrong, Christopher; Kepler, John D.; Larcker, David F. - In: Journal of accounting and economics 78 (2024) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10015065541

Accounting quality and the transmission of monetary policy

Armstrong, Christopher; Glaeser, Stephen; Kepler, John D. - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-30

Persistent link: https://www.econbiz.de/10012152684

Discussion of "accounting quality and the transmission of monetary policy"

Gallo, Lindsey A.; Kothari, S. P. - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-6

Persistent link: https://www.econbiz.de/10012152685