What If Borrowers Were Informed about Credit Reporting? Two Natural Field Experiments

JOURNAL ARTICLE published 1 May 2023 in The Accounting Review

Authors: Li Liao | Xiumin Martin | Ni Wang | Zhengwei Wang | Jun Yang

Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under U.S. GAAP and IFRS

JOURNAL ARTICLE published 1 January 2018 in The Accounting Review

Authors: Elizabeth A. Gordon | Hsiao-Tang Hsu

Executive Turnover Following Option Backdating Allegations

JOURNAL ARTICLE published 1 January 2013 in The Accounting Review

Authors: Jap Efendi | Rebecca Files | Bo Ouyang | Edward P. Swanson

Federal Tax Legislation as an Implicit Contracting Cost Benchmark: The Definition of Excessive Executive Compensation

JOURNAL ARTICLE published 1 October 2002 in The Accounting Review

Authors: David G. Harris | Jane R. Livingstone

Executive Equity Risk-Taking Incentives and Audit Pricing

JOURNAL ARTICLE published 1 November 2015 in The Accounting Review

Authors: Yangyang Chen | Ferdinand A. Gul | Madhu Veeraraghavan | Leon Zolotoy

Selection Benefits of Stock-Based Compensation for the Rank-and-File

JOURNAL ARTICLE published 1 July 2015 in The Accounting Review

Authors: Jeffrey Hales | Laura W. Wang | Michael G. Williamson

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

JOURNAL ARTICLE published 1 July 2021 in The Accounting Review

Authors: James C. Hansen | Ling Lei Lisic | Timothy A. Seidel | Michael S. Wilkins

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers

JOURNAL ARTICLE published 1 July 1999 in The Accounting Review

Authors: Kathy R. Petroni | Douglas A. Shackelford

Understanding the Determinants of Analyst Target Price Implied Returns

JOURNAL ARTICLE published 1 November 2020 in The Accounting Review

Authors: Patricia M. Dechow | Haifeng You

Corporate Diversification and the Cost of Debt: The Role of Segment Disclosures

JOURNAL ARTICLE published 1 July 2016 in The Accounting Review

Authors: Francesca Franco | Oktay Urcan | Florin P. Vasvari

The Robustness of Honesty Effects on Budget Proposals when the Superior has Rejection Authority

JOURNAL ARTICLE published 1 March 2015 in The Accounting Review

Authors: Jeremy D. Douthit | Douglas E. Stevens

Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?

JOURNAL ARTICLE published 1 November 2014 in The Accounting Review

Authors: Keith Czerney | Jaime J. Schmidt | Anne M. Thompson

Individual Analysts' Stock Recommendations, Earnings Forecasts, and the Informativeness of Conference Call Question and Answer Sessions

JOURNAL ARTICLE published 1 November 2020 in The Accounting Review

Authors: William J. Mayew | Mani Sethuraman | Mohan Venkatachalam

Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality

JOURNAL ARTICLE published 1 July 2019 in The Accounting Review

Authors: Divya Anantharaman | Nader Wans

Disaggregating Management Forecasts to Reduce Investors’ Susceptibility to Earnings Fixation

JOURNAL ARTICLE published 1 January 2011 in The Accounting Review

Authors: W. Brooke Elliott | Jessen L. Hobson | Kevin E. Jackson

CEO Tax Effects on Acquisition Structure and Value

JOURNAL ARTICLE published 1 March 2021 in The Accounting Review

Authors: Michelle Hanlon | Rodrigo S. Verdi | Benjamin P. Yost

Do Analysts Follow Managers Who Switch Companies? An Analysis of Relationships in the Capital Markets

JOURNAL ARTICLE published 1 March 2014 in The Accounting Review

Authors: Francois Brochet | Gregory S. Miller | Suraj Srinivasan

Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions

JOURNAL ARTICLE published 1 January 2019 in The Accounting Review

Authors: Robert R. Carnes | Dane M. Christensen | Phillip T. Lamoreaux

Book Reviews

JOURNAL ARTICLE published 1 April 2002 in The Accounting Review

Authors: Jane L. Reimers

May 2009 Placement Ads

JOURNAL ARTICLE published 1 May 2009 in The Accounting Review