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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

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

Perverse market rewards for meeting or beating earnings expectations

Oler, Mitchell; Pitre, Terence J.; Song, Chang Joon - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 1/2, pp. 57-74

Persistent link: https://www.econbiz.de/10011986151

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

Expectations management

Versano, Tsahi; Trueman, Brett - In: The accounting review : a publication of the American … 92 (2017) 5, pp. 227-246

Persistent link: https://www.econbiz.de/10011762799

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