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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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Accounting Alchemy
Verrecchia, Robert E. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 603-617
Persistent link: https://www.econbiz.de/10010199054
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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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Accounting conservatism, earnings persistence, and pricing multiples on earnings
Chen, Lucy Huajing; Folsom, David M.; Paek, Wonsun; … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 233-260
Persistent link: https://www.econbiz.de/10010408306
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Rules and accounting : vagueness in conceptual frameworks
Penno, Mark C. - In: Accounting horizons : a quarterly publication of the … 22 (2008) 3, pp. 339-351
Persistent link: https://www.econbiz.de/10003763253
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Financial reporting conservatism and voluntary CSR disclosure
Cho, Seong; Kang, Pyung Kyung; Lee, Cheol; Park, Cheong - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 63-82
Persistent link: https://www.econbiz.de/10012297552