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The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the US

Jennings, Ross; Marques, Ana - In: Journal of Business Finance & Accounting 38 (2011) 3-4, pp. 364-394

Persistent link: https://www.econbiz.de/10010543786

Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC ‐Influential Politicians*

Jennings, Ross; Kartapanis, Antonis; Yu, Yong - In: Contemporary Accounting Research 38 (2021) 2, pp. 1177-1203

Persistent link: https://www.econbiz.de/10012536601

Communication of nonearnings information at the financial statements release date

Han, Bong H.; Jennings, Ross; Noel, James - In: Journal of Accounting and Economics 15 (1992) 1, pp. 63-86

Persistent link: https://www.econbiz.de/10005492544

THE USEFULNESS OF CHILEAN INFLATION ACCOUNTING

JENNINGS, ROSS; MATURANA, GUSTAVO - In: Abante 8 (2005) 1, pp. 85-118

This study examines the usefulness to investors of the “monetary correction” (corrección monetaria) required under Chilean accounting standards. The monetary correction arises when nonmonetary assets and liabilities and owners’ equity are restated for changes in the purchasing power of...

Persistent link: https://www.econbiz.de/10005736353