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Auditor benchmarking of client disclosures
Drake, Michael S.; Lamoreaux, Phillip T.; Quinn, Phillip J. - In: Review of accounting studies 24 (2019) 2, pp. 393-425
Persistent link: https://www.econbiz.de/10012098998
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Dynamics of deterioration in internal control reported under SOX 404
Chen, Chunhua; Li, Tianze; Shao, Ruiqing; Zheng, Xiaofan - In: International review of economics & finance : IREF 61 (2019), pp. 228-240
Persistent link: https://www.econbiz.de/10012205414
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US managers' use of "pro forma" adjustments to meet strategic earnings targets
Black, Dirk E.; Christensen, Theodore E. - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 297-326
Persistent link: https://www.econbiz.de/10003851037
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Discussion of US managers' use of "pro forma" adjustments to meet strategic earnings targets
Kiosse, Paraskevi Vicky - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 327-335
Persistent link: https://www.econbiz.de/10003851046
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Corporate Reporting Framework (CRF) : benchmarking Tata Motors against AB Volvo and exploring future challenges
Ray, Subhasis; Das, Subhrajyoti - In: Decision 36 (2009) 1, pp. 101-129
Persistent link: https://www.econbiz.de/10003939577
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Welche Kennzahlen sind im Beschwerdemanagement besonders interessant?
Brachetti, Holger; Wiegran, Andreas - In: Erfolgreiches Beschwerdemanagement : Wege zu …, (pp. 63-81). 2010
Persistent link: https://www.econbiz.de/10008653832
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Instruments for evaluating the performance of corporate social responsibility : the Romanian case
Iamandi, Irina Eugenia; Filip, Radu - In: The Romanian economic journal : REJ 11 (2008) 1, pp. 99-122
Persistent link: https://www.econbiz.de/10008658211
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Aspekte der Berichterstattung : Anreize des Gewinn- und Erwartungsmanagements
Nöldeke, Marisa - In: Die Unternehmung : Swiss journal of business research … 61 (2007) 5, pp. 357-370
Persistent link: https://www.econbiz.de/10003552116
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Has the regulation of non-GAAP disclosures influenced managers’ use of aggressive earnings exclusions?
Black, Ervin L.; Christensen, Theodore E.; Kiosse, … - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 209-240
Persistent link: https://www.econbiz.de/10011672297
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Does the standardisation of tax enforcement improve corporate financial reporting quality?
Tang, Xiaojian; Du, Dongying; Xie, Lina; Lin, Bin - In: China journal of accounting studies 10 (2022) 4, pp. 481-502
Previous studies of tax enforcement neglect the effect of tax-penalty discretionary benchmarks on corporate financial reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi-natural experiment to explore how tax enforcement...
Persistent link: https://www.econbiz.de/10013539180