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Myth : external financial reporting quality has a first-order effect on firm value
Zimmerman, Jerold L. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 887-894
Persistent link: https://www.econbiz.de/10010244045
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Accounting informs investors and earnings management is rife : two questionable beliefs
Ball, Ray - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 847-853
Persistent link: https://www.econbiz.de/10010244054
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Understanding practice and institutions : a historical perspective
Watts, Ross L.; Zuo, Luo - In: Accounting horizons : a quarterly publication of the … 30 (2016) 3, pp. 409-423
Persistent link: https://www.econbiz.de/10011552119
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Conservatism in Accounting Part II: Evidence and Research Opportunities
Watts, Ross L. - In: Accounting horizons : a quarterly publication of the … 17 (2003) 4, pp. 287-302
Persistent link: https://www.econbiz.de/10007029531
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Conservatism in Accounting Part I: Explanations and Implications
Watts, Ross L. - In: Accounting horizons : a quarterly publication of the … 17 (2003) 3, pp. 207-222
Persistent link: https://www.econbiz.de/10007030702
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COMMENTARIES - On "Research vs. Teaching": A Long-Term Perspective
Demski, Joel S.; Zimmerman, Jerold L. - In: Accounting horizons : a quarterly publication of the … 14 (2000) 3, pp. 343-352
Persistent link: https://www.econbiz.de/10007046364
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What is the Actual Economic Role of Financial Reporting?
Ball, Ray - In: Accounting horizons : a quarterly publication of the … 22 (2008) 4, pp. 427-432
Persistent link: https://www.econbiz.de/10008163887