In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers …. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and … all of its financial information.  Off-balance sheet financing is one of the hot topics in accounting for leases because …

string firms, on average, break their earnings string patterns because they ran out of accounting flexibility. However, there …

investors, creditors or auditors. I find that ANR relates in expected ways with multiple proxies of accounting reliability, that … ANR's relation with the proxies of other accounting constructs is consistent with theory, and that ANR's sensitivity to …

The objective of this dissertation was to improve our understanding of why some accounting issues emerge onto the FASB … agenda. This necessary condition for the issuance of accounting standards has received no attention in the accounting … contours of the regulatory space in which accounting standard-setting occurs. In particular, these studies suggest two ways to …

In this study, a model is introduced to explain the relation between the speed of market reaction to accounting … believed that the research proposed herein will increase our understanding about one particular causal link between accounting …

motivated to reduce the variability of accounting earnings when their compensation heavily depends on such earnings. Taxation … affects the variability of after-tax accounting earnings (the earnings effect). Regardless of the tax rate structure, after …-tax accounting earnings. No relation was found between managers' income smoothing activities and marginal changes in the net present …