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Quarterly earnings thresholds : making the case for prior quarter earnings
Byun, Sanghyuk; Roland, Kristin C. - In: Journal of business finance & accounting : JBFA 49 (2022) 5/6, pp. 690-716
Persistent link: https://www.econbiz.de/10013348067
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Manipulation and obfuscation of financial reports
Niebuhr, Nikolaj Kirkeby - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 276-296
Persistent link: https://www.econbiz.de/10014481175
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Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip; Hayes, Louise; Timoshenko, Lev M. - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
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S&P 500 membership and managers' supply of conservative financial reports
Martin, Gregory W.; Thomas, Wayne B.; Wieland, Matthew M. - In: Journal of business finance & accounting : JBFA 43 (2016) 5/6, pp. 543-571
Persistent link: https://www.econbiz.de/10011610308
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The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence
Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1059-1094
Persistent link: https://www.econbiz.de/10011643897
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The timeliness of restatement disclosures and financial reporting credibility
Hirschey, Mark; Smith, Kevin R.; Wilson, Wendy M. - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 826-859
Persistent link: https://www.econbiz.de/10011512968
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Do directors have style? : board interlock and accounting properties
Karim, Khondkar E.; Li, Jiayan; Lin, Karen Jingrong; … - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 3-32
Persistent link: https://www.econbiz.de/10013166705
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Political corruption and accounting choices
Zhang, Huai; Zhang, Jin - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 443-481
Persistent link: https://www.econbiz.de/10014304073
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Investor relations under short-selling pressure : evidence from strategic signaling by company site visits
Ling, Xiaoxu; Yan, Siyuan; Cheng, Louis T. W. - In: Journal of business finance & accounting : JBFA 49 (2022) 7/8, pp. 1145-1174
Persistent link: https://www.econbiz.de/10013348101
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Underwriting fees and shareholder rights
Lin, Ji-chai; Ulupinar, Bahar - In: Journal of business finance & accounting : JBFA 40 (2013) 9/10, pp. 1276-1303
Persistent link: https://www.econbiz.de/10010236201