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When do accounting earnings matter more than economic earnings? : evidence from hedge accounting restatements

Hughen, Linda - In: Journal of business finance & accounting : JBFA 37 (2010) 9/10, pp. 1027-1056

Persistent link: https://www.econbiz.de/10008809474

Commitment and cost of equity capital : an examination of timely balance sheet disclosure in earnings announcements

Evans, Mark E. - In: Contemporary accounting research : a journal of the … 33 (2016) 3, pp. 1136-1171

Persistent link: https://www.econbiz.de/10011668744

Reflections of women standard setters in the United States

Baudot, Lisa; Convery, Amanda M.; Kaufman, Matt - In: Accounting horizons : a quarterly publication of the … 38 (2024) 1, pp. 39-48

Persistent link: https://www.econbiz.de/10014508039

Reporting Regulatory Environments and Earnings Management : U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS

Evans, Mark E. - 2015

Based on data collected from 616 experienced financial officers who use U.S. GAAP or IFRS and are domiciled in the U.S., Europe, or Asia, we examine how reporting standards (U.S. GAAP vs. IFRS) and domicile (U.S. vs. non-U.S.) affect earnings management (real vs. accrual). U.S. firms using U.S....

Persistent link: https://www.econbiz.de/10013030817

Nonprofit boards : size, performance and managerial incentives

Aggarwal, Raj; Evans, Mark E.; Nanda, Dhananjay - In: Journal of accounting & economics 53 (2012) 1/2, pp. 466-487

Persistent link: https://www.econbiz.de/10009512803

Reporting regulatory environments and earnings management : US and non-US firms using US GAAP or IFRS

Evans, Mark E.; Houston, Richard W.; Peters, Michael F.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1969-1994

Persistent link: https://www.econbiz.de/10011375863

"Secondary evasion" and the earned income tax credit

Schmidt, Andrew P.; Werner, Edward M. - In: The journal of the American Taxation Association : a … 27 (2005) 2, pp. 27-55

Persistent link: https://www.econbiz.de/10003270574