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Effect of derivative accounting rules on corporate risk-management behavior

Zhang, Haiwen - In: Journal of accounting & economics 47 (2009) 3, pp. 244-264

Persistent link: https://www.econbiz.de/10003861714

The commitment effect versus information effect of disclosure-evidence from smaller reporting companies

Cheng, Lin; Liao, Scott; Zhang, Haiwen - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1239-1263

Persistent link: https://www.econbiz.de/10009785601

Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights"

Hendricks, Bradley E.; Shakespeare, Catherine - In: Review of accounting studies 18 (2013) 3, pp. 859-867

Persistent link: https://www.econbiz.de/10010200041

The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights

Altamuro, Jennifer; Zhang, Haiwen - In: Review of accounting studies 18 (2013) 3, pp. 833-858

Persistent link: https://www.econbiz.de/10010200043

Quarterly earnings patterns and earnings management

Das, Somnath; Shroff, Pervin K.; Zhang, Haiwen - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 797-831

Persistent link: https://www.econbiz.de/10003889838

Discussion of "Quarterly earnings patterns and earnings management"

Wiedman, Christine I. - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 833-841

Persistent link: https://www.econbiz.de/10003889842

Discussion of "Hedge commitments and agency costs of debt : evidence from interest rate protection covenants and accounting conservatism"

Vasvari, Florin P. - In: Review of accounting studies 17 (2012) 3, pp. 739-748

Persistent link: https://www.econbiz.de/10009616243

Hedge commitments and agency costs of debt : evidence from interest rate protection covenants and accounting conservatism

Beatty, Anne; Petacchi, Reining; Zhang, Haiwen - In: Review of accounting studies 17 (2012) 3, pp. 700-738

Persistent link: https://www.econbiz.de/10009616245

Operating leases and credit assessments

Altamuro, Jennifer; Johnston, Rick; Pandit, Shailendra; … - In: Contemporary accounting research : a journal of the … 31 (2014) 2, pp. 551-580

Persistent link: https://www.econbiz.de/10010404000

Quarterly Earnings Patterns and Earnings Management

Das, Somnath - 2008

This paper investigates whether the pattern of quarterly earnings changes provides a signal of earnings management. We identify firms for which the sign of (seasonal) earnings changes observed in interim quarters reverses in the fourth quarter. We hypothesize that a firm performing poorly in...

Persistent link: https://www.econbiz.de/10012726555