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A wrench in the COGS : an analysis of the differences between cost of goods sold as reported in compustat and in the financial statements
Bostwick, Eric D.; Lambert, Sherwood Lane; Donelan, … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 177-193
Persistent link: https://www.econbiz.de/10011508318
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US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666
Persistent link: https://www.econbiz.de/10011374521
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Real earnings management by benchmark-beating firms : implications for future profitability
Beyer, Brooke D.; Nabar, Sandeep M.; Rapley, Eric T. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 59-84
Persistent link: https://www.econbiz.de/10011979044
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Do firms manage their credit ratings? : evidence from rating-based contracts
Zhang, Xia Eliza - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 163-183
Persistent link: https://www.econbiz.de/10011979065
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Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates
Downes, Jimmy F.; Kang, Tony; Kim, Sohyung; Lee, Cheol - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
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Investor sentiment and accounting conservatism
Ge, Rui; Seybert, Nicholas; Zhang, Feida - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 83-102
Persistent link: https://www.econbiz.de/10012121889
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Conditional conservatism and audit fees
Lee, Hye Seung; Li, Xu; Sami, Heibatollah - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 83-113
Persistent link: https://www.econbiz.de/10010515263
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CEO origin and accrual-based earnings management
Kuang, Yu Flora; Qin, Bo; Wielhouwer, Jacco L. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 605-626
Persistent link: https://www.econbiz.de/10010424901
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Can external monitoring affect corporate financial reporting and disclosure? : evidence from earnings and expectations management
Liu, Alfred Zhu - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 529-559
Persistent link: https://www.econbiz.de/10010424908
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Does dividend policy drive earnings smoothing?
Liu, Nan; Espahbodi, Reza - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 501-528
Persistent link: https://www.econbiz.de/10010424909