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The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective

CLOR-PROELL, SHANA M.; MAINES, LAUREEN A. - In: Journal of Accounting Research 52 (2014) 3, pp. 671-701

type="main" <title type="main">ABSTRACT</title> <p>We investigate whether recognition on the face of the financial statements versus disclosure in the footnotes influences the amount that financial managers report for a contingent liability. Using an experiment with corporate controllers and chief financial officers, we find...</p>

Persistent link: https://www.econbiz.de/10011038346

The effects of expected and actual accounting choices on judgements and decisions

Clor-Proell, Shana M. - In: The accounting review : a publication of the American … 84 (2009) 5, pp. 1465-1493

Persistent link: https://www.econbiz.de/10003897689

Spotlight on principles-based financial reporting

Maines, Laureen A. - In: Business horizons 50 (2007) 5, pp. 359-364

Persistent link: https://www.econbiz.de/10003733867

Judgment and decision-making research in financial accounting : a review and analysis

Maines, Laureen A. - In: Judgment and decision-making research in accounting and …, (pp. 76-101). 2007

Persistent link: https://www.econbiz.de/10003550686

Spotlight on pensions

Maines, Laureen A. - In: Business horizons 51 (2008) 2, pp. 105-111

Persistent link: https://www.econbiz.de/10003708242

The Effects of Expected and Actual Accounting Choices on Judgments and Decisions

Clor-Proell, Shana M. - In: The accounting review : a journal of the American … 84 (2009) 5, pp. 1465-1494

Persistent link: https://www.econbiz.de/10008317417

The effects of presentation salience and measurement subjectivity on nonpressional investors' fair value judgements

Clor-Proell, Shana M.; Proell, Chad A.; Warfield, Terry D. - In: Contemporary accounting research : a journal of the … 31 (2014) 1, pp. 45-66

Persistent link: https://www.econbiz.de/10010370120

Mental accounting and disaggregation based on the sign and relative magnitude of income statement items

Bonner, Sarah E.; Clor-Proell, Shana M.; Koonce, Lisa - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2087-2114

Persistent link: https://www.econbiz.de/10010469149

The impact of budget goal difficulty and promotion availability on employee fraud

Clor-Proell, Shana M.; Kaplan, Steven E.; Proell, Chad A. - In: Journal of business ethics : JOBE 131 (2015) 4, pp. 773-790

Persistent link: https://www.econbiz.de/10011410478

Mobile devices and investment news apps : the effects of information release, push notification, and the fear of missing out

Clor-Proell, Shana M.; Guggenmos, Ryan D.; Rennekamp, … - In: The accounting review : a publication of the American … 95 (2020) 5, pp. 95-115

Persistent link: https://www.econbiz.de/10012320367