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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Accounting conservatism, financial reporting and stock returns
Xia, Belle Selene; Liitiäinen, Elia; De Beelde, Ignace - In: Journal of accounting & management information systems … 18 (2019) 1, pp. 4-24
Persistent link: https://www.econbiz.de/10012098741
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Dismantling Financial Disclosure Regulations: Testing the Stigler‐Benston Hypothesis
Okcabol, Fahrettin; Tinker, Tony - In: Accounting, Auditing & Accountability Journal 6 (1993) 1
and other sources previously unexamined in the accounting literature, reveals significantly high levels of security law …
Persistent link: https://www.econbiz.de/10014641488
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Impact of earnings management on the value-relevance of earnings and book value: a comparison of short-term and long-term discretionary accruals
Whelan, Catherine - 2006
accounting information and its usefulness to market participants supports the need for ongoing regulatory activity to improve the …
Persistent link: https://www.econbiz.de/10009441707
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An Alternative Measure to Detect Intentional Earnings Management through Discretionary Accruals
Ibrahim, Salma Samir - 2005
This study proposes an alternative measure of discretionary accruals that can be used in testing for intentional earnings management. Prior research has shown the prevalence of measurement error in all models used to estimate discretionary accruals (Healy (1985), DeAngelo (1986), Jones (1991)...
Persistent link: https://www.econbiz.de/10009450581
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Three Essays in Financial Economics.
Sokolowsky, Jan - 2011
Chapter 1 is a critique of a highly influential paper in corporate governance. Chhaochharia and Grinstein (2009) estimate that CEO pay decreases 17% more in firms that were not compliant with the recent NYSE/Nasdaq board independence requirement than in firms that were compliant. We document...
Persistent link: https://www.econbiz.de/10009482961
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The limits of accrual accounting applied to public accounts : a French view
Milot, Jean-Paul - In: OECD journal on budgeting 21 (2021) 1, pp. 155-168
The French system of public accounts continues to function at its current state with little doubt. The gap between information provided on the one hand, and users’ vague expectations on the other however, is insistent and continues to widen. At its current state, the public accounts system is...
Persistent link: https://www.econbiz.de/10012522814
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The speed of security market reaction and the level of uncertainty associated with annual earnings information: Analysis and evidence
Kim, Hwan - 1990
In this study, a model is introduced to explain the relation between the speed of market reaction to accounting … believed that the research proposed herein will increase our understanding about one particular causal link between accounting …
Persistent link: https://www.econbiz.de/10009477736
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Incremental information content of cash flow variables: A spanning approach
Kim, Moon Kyum - 1991
This study investigates whether alternative cash flow measures have an incremental information content over accounting … accounting variables into a return generating process. Based on the economic model, a new methodology, the spanning portfolio … approach is used to extract the information contained in the accounting measures of cash flow. This issue is first examined by …
Persistent link: https://www.econbiz.de/10009477837
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The currency risk factor in international equity pricing
Gupta, Manoj - 1990
Currency risk in the pricing of international equity returns is analyzed from an empirical viewpoint. The significance of other factors, such as the domestic market index, world index, and industry index is also analyzed.
Persistent link: https://www.econbiz.de/10009477882