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Debt covenant violation and manipulation of accruals

DeFond, Mark L. - In: Journal of accounting & economics 17 (1994) 1, pp. 145-176

Persistent link: https://www.econbiz.de/10001162473

Smoothing income in anticipation of future earnings

DeFond, Mark L. - In: Journal of accounting & economics 23 (1997) 2, pp. 115-139

Persistent link: https://www.econbiz.de/10001229055

Annual report and editorial commentary for the accounting review

DeFond, Mark L. - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2603-2638

Persistent link: https://www.econbiz.de/10011414556

Client conservatism and auditor-client contracting

DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98

Persistent link: https://www.econbiz.de/10011482675

IFRS adoption in China and foreign institutional investments

DeFond, Mark L.; Gao, Xinzi; Li, Oliver Zhen; Xia, Lijun - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 1-32

We examine the effectiveness of China's IFRS adoption from the perspective of an important set of financial report users, foreign institutional investors. We find that foreign institutional investment does not increase after China's IFRS adoption, and some evidence that it actually declines,...

Persistent link: https://www.econbiz.de/10011976842

The timeliness of the bond market reaction to bad earnings news

DeFond, Mark L.; Zhang, Jieying - In: Contemporary accounting research : a journal of the … 31 (2014) 3, pp. 911-936

Persistent link: https://www.econbiz.de/10010428010

Why accounting matters : evidence from accounting's "big bang"

DeFond, Mark L. - In: Journal of international accounting research 18 (2019) 3, pp. 87-96

Persistent link: https://www.econbiz.de/10012212939

Do PCAOB inspections improve the quality of internal control audits?

DeFond, Mark L.; Lennox, Clive - In: Journal of accounting research 55 (2017) 3, pp. 591-627

Persistent link: https://www.econbiz.de/10011706280

Do client characteristics really drive the Big N audit quality effect? : new evidence from propensity score matching

DeFond, Mark L.; Erkens, David H.; Zhang, Jieying - In: Management science : journal of the Institute for … 63 (2017) 11, pp. 3628-3649

Persistent link: https://www.econbiz.de/10011772494

Comment and response to "do client characteristics really drive the Big N audit quality effect? : new evidence from propensity score matching" by Mark DeFond, David H. Erkens, and...

Lawrence, Alastair; Minutti-Meza, Miguel; Zhang, Ping - In: Management science : journal of the Institute for … 63 (2017) 11, pp. 3650-3653

Persistent link: https://www.econbiz.de/10011772497