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Crisis and the consolidation of international accounting standards : Enron, the IASB, and America

Eaton, Sarah B. (contributor) - In: Business and politics : B&P 7 (2005) 3, pp. 1-18

Persistent link: https://www.econbiz.de/10003291024

Do audited firms have a lower cost of debt?

Huq, Asif M.; Hartwig, Fredrik; Rudholm, Niklas - In: International journal of disclosure and governance 19 (2022) 2, pp. 153-175

Persistent link: https://www.econbiz.de/10013270512

Accounting standards, cost of capital, resource allocation, and welfare in a large economy

Zhang, Guochang - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1459-1488

Persistent link: https://www.econbiz.de/10009785576

Toward a positive theory of disclosure regulation : in search of institutional foundations

Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824

Persistent link: https://www.econbiz.de/10009751796

Credit risk modelling challenges in IFSR 9

Mukherjee, Sandip; Maji, Sayan - In: Praj̄nȧn : journal of social and management sciences 45 (2017) 4, pp. 383-404

Persistent link: https://www.econbiz.de/10011686909

Risk margin estimation through the cost of capital approach : some conceptual issues

Floreani, Alberto - In: The Geneva papers on risk and insurance - issues and … 36 (2011) 2, pp. 226-253

Persistent link: https://www.econbiz.de/10009158203

Strategic withholding and imprecision in asset measurement

Bertomeu, Jeremy; Cheynel, Edwige; Cianciaruso, Davide - 2018

How precise should accounting measurements be, if management has discretion to strategically withhold? We examine this question by nesting an optimal persuasion mechanism, which controls what measurements are conducted, within a voluntary disclosure framework a la Dye (85) and Jung and Kwon...

Persistent link: https://www.econbiz.de/10012241567

Does every accounting issue need a solution?

Hombach, Katharina; Sellhorn, Thorsten - In: Accounting and business research 52 (2022) 5, pp. 540-561

Persistent link: https://www.econbiz.de/10013362779

Interplay between accounting and prudential regulation

Bertomeu, Jeremy; Mahieux, Lucas; Sapra, Haresh - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 29-53

Persistent link: https://www.econbiz.de/10014234196

Essays on incentive contract and corporate finance

Yu, Zeng - 2023

Persistent link: https://www.econbiz.de/10014457447