-
1
-
-
77349122785
-
El impacto de la regulación contable en la manipulación del beneficio. Estudio empírico de los efectos del PGC de 1990
-
Apellániz, P. and Labrador, M. (1995) El impacto de la regulación contable en la manipulación del beneficio. Estudio empírico de los efectos del PGC de 1990, Revista Española de Financiación y Contabilidad, 24(82), pp. 13-40.
-
(1995)
Revista Española de Financiación y Contabilidad
, vol.24
, Issue.82
, pp. 13-40
-
-
Apellániz, P.1
Labrador, M.2
-
2
-
-
77953633880
-
Actuación discrecional sobre el resultado ante un cambio en la normativa fiscal
-
Arcas, M. and Vidal, M. (2004) Actuación discrecional sobre el resultado ante un cambio en la normativa fiscal, Revista Española de Financiación y Contabilidad, 33, pp. 603-636.
-
(2004)
Revista Española de Financiación y Contabilidad
, vol.33
, pp. 603-636
-
-
Arcas, M.1
Vidal, M.2
-
3
-
-
33644680908
-
Accounting-policy choice and firm characteristics in the Asian Pacific region: An international empirical test of Costly Contracting Theory
-
Astami, E. and Tower, G. (2006) Accounting-policy choice and firm characteristics in the Asian Pacific region: an international empirical test of Costly Contracting Theory, The International Journal of Accounting, 41(1), pp. 1-21.
-
(2006)
The International Journal of Accounting
, vol.41
, Issue.1
, pp. 1-21
-
-
Astami, E.1
Tower, G.2
-
5
-
-
0041790655
-
Incentives versus standards: Properties of accounting income in four East Asian countries
-
Ball, R., Robin, A. and Wu, J. S. (2003) Incentives versus standards: properties of accounting income in four East Asian countries, Journal of Accounting and Economics, 36(1-3), pp. 235-270.
-
(2003)
Journal of Accounting and Economics
, vol.36
, Issue.1-3
, pp. 235-270
-
-
Ball, R.1
Robin, A.2
Wu, J.S.3
-
6
-
-
42149166975
-
International Accounting Standards and accounting quality
-
Barth, M., Landsman, W. and Lang, M. (2008) International Accounting Standards and accounting quality, Journal of Accounting Research, 46(3), pp. 467-498.
-
(2008)
Journal of Accounting Research
, vol.46
, Issue.3
, pp. 467-498
-
-
Barth, M.1
Landsman, W.2
Lang, M.3
-
7
-
-
21344482133
-
The timing of asset sales and earnings manipulation
-
Bartov, E. (1993) The timing of asset sales and earnings manipulation, The Accounting Review, 68(4), pp. 840-855.
-
(1993)
The Accounting Review
, vol.68
, Issue.4
, pp. 840-855
-
-
Bartov, E.1
-
8
-
-
27744481116
-
Comparative value relevance among German, U.S. and international accounting standards: A German stock market perspective
-
Bartov, E., Goldberg, S. and Kim, M. (2005) Comparative value relevance among German, U.S. and international accounting standards: a German stock market perspective, Journal of Accounting, Auditing and Finance, 20(2), pp. 95-119.
-
(2005)
Journal of Accounting, Auditing and Finance
, vol.20
, Issue.2
, pp. 95-119
-
-
Bartov, E.1
Goldberg, S.2
Kim, M.3
-
9
-
-
0030305316
-
An empirical analysis of the relation between board of director composition and financial statement fraud
-
Beasley, M. (1996) An empirical analysis of the relation between board of director composition and financial statement fraud, The Accounting Review, 71(4), pp. 443-465.
-
(1996)
The Accounting Review
, vol.71
, Issue.4
, pp. 443-465
-
-
Beasley, M.1
-
10
-
-
0037289077
-
The effects of debt contracting on voluntary accounting method changes
-
Beatty, A. and Weber, J. (2003) The effects of debt contracting on voluntary accounting method changes, The Accounting Review, 78(1), pp. 119-142.
-
(2003)
The Accounting Review
, vol.78
, Issue.1
, pp. 119-142
-
-
Beatty, A.1
Weber, J.2
-
11
-
-
0042429176
-
Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry
-
Beaver, W., McNichols, M. and Nelson, K. (2003) Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry, Journal of Accounting and Economics, 35, pp. 347-376.
-
(2003)
Journal of Accounting and Economics
, vol.35
, pp. 347-376
-
-
Beaver, W.1
McNichols, M.2
Nelson, K.3
-
12
-
-
84990334226
-
Earnings management in response to debt covenant violations and debt restructuring
-
Bikky, J. and Picheng, L. (2002) Earnings management in response to debt covenant violations and debt restructuring, Journal of Accounting, Auditing and Finance, 17(4), pp. 295-324.
-
(2002)
Journal of Accounting, Auditing and Finance
, vol.17
, Issue.4
, pp. 295-324
-
-
Bikky, J.1
Picheng, L.2
-
13
-
-
0001705173
-
Stakeholders' implicit claims and accounting method choice
-
Bowen, R. M., DuCharme, L. and Shores, D. (1995) Stakeholders' implicit claims and accounting method choice, Journal of Accounting and Economics, 20(December), pp. 255-295.
-
(1995)
Journal of Accounting and Economics
, vol.20
, Issue.December
, pp. 255-295
-
-
Bowen, R.M.1
DuCharme, L.2
Shores, D.3
-
14
-
-
0031498155
-
Earnings management to avoid earnings decreases and losses
-
Burgstahler, D. and Dichev, I. (1997) Earnings management to avoid earnings decreases and losses, Journal of Accounting and Economics, 24, pp. 99-126.
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 99-126
-
-
Burgstahler, D.1
Dichev, I.2
-
15
-
-
33745588709
-
The importance of reporting incentives: Earnings management in European private and public firms
-
Burgstahler, D., Hail, L. and Leuz, C. (2006) The importance of reporting incentives: earnings management in European private and public firms, The Accounting Review, 81(5), pp. 983-1016.
-
(2006)
The Accounting Review
, vol.81
, Issue.5
, pp. 983-1016
-
-
Burgstahler, D.1
Hail, L.2
Leuz, C.3
-
16
-
-
55649106327
-
On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system
-
Carmona, S. and Trombetta, M. (2008) On the global acceptance of IAS/IFRS accounting standards: the logic and implications of the principles-based system, Journal of Accounting and Public Policy, 27, pp. 455-461.
-
(2008)
Journal of Accounting and Public Policy
, vol.27
, pp. 455-461
-
-
Carmona, S.1
Trombetta, M.2
-
17
-
-
21844503441
-
Efficient and opportunistic choice of accounting procedures: Corporate control contests
-
Christie, A. and Zimmerman, J. (1994) Efficient and opportunistic choice of accounting procedures: corporate control contests, The Accounting Review, 69(4), pp. 539-566.
-
(1994)
The Accounting Review
, vol.69
, Issue.4
, pp. 539-566
-
-
Christie, A.1
Zimmerman, J.2
-
18
-
-
2642588363
-
International trade and accounting policy choice: Theory and Canadian evidence
-
Cullinan, C. (1999) International trade and accounting policy choice: theory and Canadian evidence, The International Journal of Accounting, 34(4), pp. 597-607.
-
(1999)
The International Journal of Accounting
, vol.34
, Issue.4
, pp. 597-607
-
-
Cullinan, C.1
-
19
-
-
77953782131
-
Monitoring compliance with IFRS: Some insights from the French regulatory system
-
Dao, T.H. P. (2005) Monitoring compliance with IFRS: some insights from the French regulatory system, Accounting in Europe, 2, pp. 107-135.
-
(2005)
Accounting in Europe
, vol.2
, pp. 107-135
-
-
Dao, T.H.P.1
-
20
-
-
33749997823
-
International Financial Reporting Standards and experts' perceptions of disclosure quality
-
Daske, H. and Gebhardt, G. (2006) International Financial Reporting Standards and experts' perceptions of disclosure quality, Abacus, 42(3/4), pp. 461-498.
-
(2006)
Abacus
, vol.42
, Issue.3-4
, pp. 461-498
-
-
Daske, H.1
Gebhardt, G.2
-
21
-
-
54249153844
-
Mandatory IFRS reporting around the world: Early evidence on the economic consequences
-
Daske, H., Hail, L., Leuz, C. and Verdi, R. (2008) Mandatory IFRS reporting around the world: early evidence on the economic consequences, Journal of Accounting Research, 46(5), pp. 1085-1142.
-
(2008)
Journal of Accounting Research
, vol.46
, Issue.5
, pp. 1085-1142
-
-
Daske, H.1
Hail, L.2
Leuz, C.3
Verdi, R.4
-
22
-
-
43949152462
-
Accounting choice in troubled companies
-
DeAngelo, H., DeAngelo, L. and Skinner, D. (1994) Accounting choice in troubled companies, Journal of Accounting and Economics, 17, pp. 113-143.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 113-143
-
-
DeAngelo, H.1
DeAngelo, L.2
Skinner, D.3
-
23
-
-
8744297938
-
Detecting earnings management
-
Dechow, P., Sloan, R. and Sweeney, A. (1995) Detecting earnings management, The Accounting Review, 70, pp. 193-225.
-
(1995)
The Accounting Review
, vol.70
, pp. 193-225
-
-
Dechow, P.1
Sloan, R.2
Sweeney, A.3
-
24
-
-
2142720242
-
Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
-
Dechow, P., Sloan, R. and Sweeney, A. (1996) Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC, Contemporary Accounting Research, 13(1), pp. 1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, Issue.1
, pp. 1-36
-
-
Dechow, P.1
Sloan, R.2
Sweeney, A.3
-
25
-
-
0000628687
-
Debt covenant violation and manipulation of accruals: Accounting choice in troubled companies
-
DeFond, M. and Jiambalvo, J. (1994) Debt covenant violation and manipulation of accruals: accounting choice in troubled companies, Journal of Accounting and Economics, 18, pp. 145-176.
-
(1994)
Journal of Accounting and Economics
, vol.18
, pp. 145-176
-
-
DeFond, M.1
Jiambalvo, J.2
-
26
-
-
0001897473
-
Earnings management to exceed thresholds
-
Degeorge, F., Patel, J. and Zeckhauser, R. (1999) Earnings management to exceed thresholds, Journal of Business, 17, pp. 1-33.
-
(1999)
Journal of Business
, vol.17
, pp. 1-33
-
-
Degeorge, F.1
Patel, J.2
Zeckhauser, R.3
-
27
-
-
1542576486
-
The effect of owner versus management control on the choice of accounting methods
-
Dhaliwal, D. S., Salamon, G. L. and Smith, E. D. (1982) The effect of owner versus management control on the choice of accounting methods, Journal of Accounting and Economics, 4(July), pp. 41-53.
-
(1982)
Journal of Accounting and Economics
, vol.4
, Issue.July
, pp. 41-53
-
-
Dhaliwal, D.S.1
Salamon, G.L.2
Smith, E.D.3
-
28
-
-
1342281257
-
The investment opportunity set and capitalization versus expensing methods of accounting choice
-
Dhaliwal, D. S., Heninger, W. G. and Hughes, K. E., II (1999) The investment opportunity set and capitalization versus expensing methods of accounting choice, Accounting and Finance, 39, pp. 151-175.
-
(1999)
Accounting and Finance
, vol.39
, pp. 151-175
-
-
Dhaliwal, D.S.1
Heninger, W.G.2
Hughes II, K.E.3
-
29
-
-
33846326558
-
Differences between domestic accounting standards and IAS: Measurement, determinants and implications
-
Ding, Y., Hope, O.-K., Jeanjean, T. and Stolowy, H. (2007) Differences between domestic accounting standards and IAS: measurement, determinants and implications, Journal of Accounting and Public Policy, 26, pp. 1-38.
-
(2007)
Journal of Accounting and Public Policy
, vol.26
, pp. 1-38
-
-
Ding, Y.1
Hope, O.-K.2
Jeanjean, T.3
Stolowy, H.4
-
30
-
-
0002125048
-
An empirical examination of debt covenant restrictions and accounting-related debt proxies
-
EC Regulation No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJEC 11-9-2002)
-
Duke, J. C. and Hunt, H. G. (1990) An empirical examination of debt covenant restrictions and accounting-related debt proxies, Journal of Accounting and Economics, 12(January), pp. 45-63. EC Regulation No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJEC 11-9-2002).
-
(1990)
Journal of Accounting and Economics
, vol.12
, Issue.January
, pp. 45-63
-
-
Duke, J.C.1
Hunt, H.G.2
-
32
-
-
0000718767
-
Earnings management by acquiring firms in stock for stock mergers
-
Erickson, M. and Wang, S. (1999) Earnings management by acquiring firms in stock for stock mergers, Journal of Accounting and Economics, 27, pp. 149-176.
-
(1999)
Journal of Accounting and Economics
, vol.27
, pp. 149-176
-
-
Erickson, M.1
Wang, S.2
-
33
-
-
27844569369
-
Economic effects of tightening accounting standards to restrict earnings management
-
Ewert, R. and Wagenhofer, A. (2005) Economic effects of tightening accounting standards to restrict earnings management, The Accounting Review, 80(4), pp. 1101-1124.
-
(2005)
The Accounting Review
, vol.80
, Issue.4
, pp. 1101-1124
-
-
Ewert, R.1
Wagenhofer, A.2
-
34
-
-
0000806744
-
Agency problems and the theory of the firm
-
Fama, E. (1980) Agency problems and the theory of the firm, Journal of Political Economy, 88(2), pp. 288-307.
-
(1980)
Journal of Political Economy
, vol.88
, Issue.2
, pp. 288-307
-
-
Fama, E.1
-
35
-
-
0000172445
-
Separation of ownership and control
-
Fama, E. and Jensen, M. (1983) Separation of ownership and control, Journal of Law and Economics, 26(June), pp. 301-325.
-
(1983)
Journal of Law and Economics
, vol.26
, Issue.June
, pp. 301-325
-
-
Fama, E.1
Jensen, M.2
-
36
-
-
0036331681
-
Corporate ownership structure and the informativeness of accounting earnings in East Asia
-
Fan, J.P. H. and Wong, T. J. (2002) Corporate ownership structure and the informativeness of accounting earnings in East Asia, Journal of Accounting and Economics, 33, pp. 401-425.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 401-425
-
-
Fan, J.P.H.1
Wong, T.J.2
-
37
-
-
0002542177
-
How 'uniform' is financial reporting in Germany? - the example of foreign currency translation
-
Feige, P. (1997) How 'uniform' is financial reporting in Germany? - the example of foreign currency translation, European Accounting Review, 6(1), pp. 109-122.
-
(1997)
European Accounting Review
, vol.6
, Issue.1
, pp. 109-122
-
-
Feige, P.1
-
38
-
-
0000396291
-
Empirical research on accounting choice
-
Fields, T., Lys, T. and Vicent, L. (2001) Empirical research on accounting choice, Journal of Accounting and Economics, 31(1-3), pp. 255-307.
-
(2001)
Journal of Accounting and Economics
, vol.31
, Issue.1-3
, pp. 255-307
-
-
Fields, T.1
Lys, T.2
Vicent, L.3
-
39
-
-
77953734609
-
La alteración del resultado para evitar pérdidas y descensos: Evidencia empírica
-
Gallén, L. and Giner, B. (2005) La alteración del resultado para evitar pérdidas y descensos: evidencia empírica, Revista Española de Financiación y Contabilidad, 34, pp. 141-181.
-
(2005)
Revista Española de Financiación y Contabilidad
, vol.34
, pp. 141-181
-
-
Gallén, L.1
Giner, B.2
-
40
-
-
79960633888
-
Efectos de la adopción de las nuevas normas contables sobre las prácticas de gobierno corporativo en España
-
in: J. L. Sánchez Fernández de Valderrama (Coord.), Chap. 6, (Madrid: Ed. Pirámide- Fundación de Estudios Financieros)
-
García-Ayuso, M. and Monterrey, J. (2006) Efectos de la adopción de las nuevas normas contables sobre las prácticas de gobierno corporativo en España', in: J. L. Sánchez Fernández de Valderrama (Coord.) Estudio sobre las Normas Internacionales de Contabilidad (NIC) y las Normas Internacionales de Información Financiera (NIIF), Chap. 6, 303-334 (Madrid: Ed. Pirámide- Fundación de Estudios Financieros)
-
(2006)
Estudio sobre las Normas Internacionales de Contabilidad (NIC) y las Normas Internacionales de Información Financiera (NIIF)
, pp. 303-334
-
-
García-Ayuso, M.1
Monterrey, J.2
-
41
-
-
34547835898
-
La investigación sobre Earnings management
-
García Osma, B., Gill de Albornoz, B. and Gisbert, A. (2005) La investigación sobre Earnings management, Revista Española de Financiación y Contabilidad, 34, pp. 1001-1033.
-
(2005)
Revista Española de Financiación y Contabilidad
, vol.34
, pp. 1001-1033
-
-
García Osma, B.1
de Albornoz Gill, B.2
Gisbert, A.3
-
42
-
-
4243248443
-
-
Working Paper 2002/018, Lancaster University
-
Gore, P., Pope, P. and Singh, A. (2002) Discretionary accruals and the distribution of earnings relative to targets: UK evidence, Working Paper 2002/018, Lancaster University
-
(2002)
Discretionary accruals and the distribution of earnings relative to targets: UK evidence
-
-
Gore, P.1
Pope, P.2
Singh, A.3
-
44
-
-
0031288060
-
Damage awards and earnings management in the oil industry
-
Hall, S. and Stammerjohan, W. (1997) Damage awards and earnings management in the oil industry, The Accounting Review, 72(1), pp. 47-65.
-
(1997)
The Accounting Review
, vol.72
, Issue.1
, pp. 47-65
-
-
Hall, S.1
Stammerjohan, W.2
-
45
-
-
0032220832
-
Political costs and earnings management of oil companies during 1990 Persian Gulf crisis
-
Han, J. and Wang, S. (1998) Political costs and earnings management of oil companies during 1990 Persian Gulf crisis, The Accounting Review, 73(1), pp. 103-117.
-
(1998)
The Accounting Review
, vol.73
, Issue.1
, pp. 103-117
-
-
Han, J.1
Wang, S.2
-
46
-
-
58149210589
-
The information content on losses
-
Hayn, C. (1995) The information content on losses, Journal of Accounting and Economics, 20, pp. 125-153.
-
(1995)
Journal of Accounting and Economics
, vol.20
, pp. 125-153
-
-
Hayn, C.1
-
47
-
-
45149136025
-
Effectiveness of accounting-based dividends covenants
-
Healy, P. and Papelu, K. (1990) Effectiveness of accounting-based dividends covenants, Journal of Accounting and Economics, 12(1-3), pp. 97-124.
-
(1990)
Journal of Accounting and Economics
, vol.12
, Issue.1-3
, pp. 97-124
-
-
Healy, P.1
Papelu, K.2
-
48
-
-
0001574630
-
A review of the earnings management literature and its implications for standard setting
-
Healy, P. and Wahlen, M. (1999) A review of the earnings management literature and its implications for standard setting, Accounting Horizons, 13(4), pp. 365-383.
-
(1999)
Accounting Horizons
, vol.13
, Issue.4
, pp. 365-383
-
-
Healy, P.1
Wahlen, M.2
-
49
-
-
0000152106
-
Accounting policy choice: The relationship between corporate tax burdens and company size
-
Holland, K. (1998) Accounting policy choice: the relationship between corporate tax burdens and company size, Journal of Business Finance and Accounting, 25(3/4), pp. 265-288.
-
(1998)
Journal of Business Finance and Accounting
, vol.25
, Issue.3-4
, pp. 265-288
-
-
Holland, K.1
-
50
-
-
34748911747
-
Financial statement effects of adopting International Accounting Standards: The case of Germany
-
Hung, M. and Subramanyam, K. (2007) Financial statement effects of adopting International Accounting Standards: the case of Germany, Review of Accounting Studies, 12(4), pp. 623-657.
-
(2007)
Review of Accounting Studies
, vol.12
, Issue.4
, pp. 623-657
-
-
Hung, M.1
Subramanyam, K.2
-
51
-
-
24344464897
-
A conceptual framework of accounting policy choice under SSAP 20
-
Iatridis, G. and Joseph, N. (2005) A conceptual framework of accounting policy choice under SSAP 20, Managerial Auditing Journal, 20(7), pp. 763-778.
-
(2005)
Managerial Auditing Journal
, vol.20
, Issue.7
, pp. 763-778
-
-
Iatridis, G.1
Joseph, N.2
-
52
-
-
55649111598
-
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
-
Jeanjean, T. and Stolowy, H. (2008) Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption, Journal of Accounting and Public Policy, 27, pp. 480-494.
-
(2008)
Journal of Accounting and Public Policy
, vol.27
, pp. 480-494
-
-
Jeanjean, T.1
Stolowy, H.2
-
53
-
-
76349096364
-
The effect of leverage increases on earnings management
-
Jelinek, K. (2007) The effect of leverage increases on earnings management, Journal of Business & Economics Studies, 13(2), pp. 24-46.
-
(2007)
Journal of Business & Economics Studies
, vol.13
, Issue.2
, pp. 24-46
-
-
Jelinek, K.1
-
54
-
-
44649197264
-
Theory of the firm: Managerial behavior, agency costs, and ownership structure
-
Jensen, M. and Meckling, W. (1976) Theory of the firm: managerial behavior, agency costs, and ownership structure, Journal of Financial Economics, 3(4), pp. 305-360.
-
(1976)
Journal of Financial Economics
, vol.3
, Issue.4
, pp. 305-360
-
-
Jensen, M.1
Meckling, W.2
-
55
-
-
0000862461
-
Earnings management during import relief investigations
-
Autumn
-
Jones, J. (1991) Earnings management during import relief investigations, Journal of Accounting Research, Autumn, 193-228.
-
(1991)
Journal of Accounting Research
, pp. 193-228
-
-
Jones, J.1
-
56
-
-
0036331491
-
Audit committee, board of director characteristics and earnings management
-
Klein, A. (2002) Audit committee, board of director characteristics and earnings management, Journal of Accounting and Economics, 33(3), pp. 375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, Issue.3
, pp. 375-400
-
-
Klein, A.1
-
57
-
-
0032416910
-
Law and finance
-
La Porta, R., López-de-Silanes, F., Shleifer, A. and Vishny, R. (1998) Law and finance, Journal of Political Economy, 106, pp. 1113-1155.
-
(1998)
Journal of Political Economy
, vol.106
, pp. 1113-1155
-
-
la Porta, R.1
López-de-Silanes, F.2
Shleifer, A.3
Vishny, R.4
-
58
-
-
84993869066
-
Contrarian investment, extrapolation, and risk
-
Lakonishok, J., Shleifer, A. and Vishny, R. (1994) Contrarian investment, extrapolation, and risk, Journal of Finance, 49, pp. 1541-1578.
-
(1994)
Journal of Finance
, vol.49
, pp. 1541-1578
-
-
Lakonishok, J.1
Shleifer, A.2
Vishny, R.3
-
59
-
-
2642550036
-
Fees paid to audit firms, accrual choices, and corporate governance
-
Larcker, D. and Richardson, S. (2004) Fees paid to audit firms, accrual choices, and corporate governance, Journal of Accounting Research, 42(3), pp. 625-658.
-
(2004)
Journal of Accounting Research
, vol.42
, Issue.3
, pp. 625-658
-
-
Larcker, D.1
Richardson, S.2
-
60
-
-
0042012826
-
Earnings management and investor protection: An international comparison
-
Leuz, C., Nanda, D. and Wysocki, P. (2003) Earnings management and investor protection: an international comparison, Journal of Financial Economics, 69, pp. 505-527.
-
(2003)
Journal of Financial Economics
, vol.69
, pp. 505-527
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.3
-
61
-
-
0010646533
-
Determinants of intramethod choice in the oil and gas industry
-
Lilien, S. and Pastena, V. (1982) Determinants of intramethod choice in the oil and gas industry, Journal of Accounting and Economics, 4(3), pp. 145-170.
-
(1982)
Journal of Accounting and Economics
, vol.4
, Issue.3
, pp. 145-170
-
-
Lilien, S.1
Pastena, V.2
-
62
-
-
33745030430
-
Behavioral evidence on the effects of principles- and rules-based standards
-
Nelson, M. (2003) Behavioral evidence on the effects of principles- and rules-based standards, Accounting Horizons, 17(1), pp. 91-104.
-
(2003)
Accounting Horizons
, vol.17
, Issue.1
, pp. 91-104
-
-
Nelson, M.1
-
63
-
-
33845724697
-
The survival of international differences under IFRS: Towards a research agenda
-
Nobes, C. (2006) The survival of international differences under IFRS: towards a research agenda, Accounting and Business Research, 36(3), pp. 233-245.
-
(2006)
Accounting and Business Research
, vol.36
, Issue.3
, pp. 233-245
-
-
Nobes, C.1
-
64
-
-
33749020915
-
The impact of the change to International Accounting Standards on debt covenants: A UK perspective
-
Ormrod, P. and Taylor, P. (2004) The impact of the change to International Accounting Standards on debt covenants: a UK perspective, Accounting in Europe, 1, pp. 71-94.
-
(2004)
Accounting in Europe
, vol.1
, pp. 71-94
-
-
Ormrod, P.1
Taylor, P.2
-
65
-
-
27844442294
-
Board monitoring and earnings management: Do outside directors influence abnormal accruals?
-
Peasnell, K., Pope, P. and Young, S. (2005) Board monitoring and earnings management: do outside directors influence abnormal accruals?, Journal of Business Finance and Accounting, 32(7/8), pp. 1311-1346.
-
(2005)
Journal of Business Finance and Accounting
, vol.32
, Issue.7-8
, pp. 1311-1346
-
-
Peasnell, K.1
Pope, P.2
Young, S.3
-
66
-
-
58149365228
-
Does management engage in the manipulation of earnings? The case of SFAS 52
-
Rutledge, R. (1995) Does management engage in the manipulation of earnings? The case of SFAS 52, Journal of International Accounting, Auditing & Taxation, 4(1), pp. 69-86.
-
(1995)
Journal of International Accounting, Auditing & Taxation
, vol.4
, Issue.1
, pp. 69-86
-
-
Rutledge, R.1
-
67
-
-
0002878655
-
Commentary on earnings management
-
Schipper, K. (1989) Commentary on earnings management, Accounting Horizons, 3(4), pp. 91-102.
-
(1989)
Accounting Horizons
, vol.3
, Issue.4
, pp. 91-102
-
-
Schipper, K.1
-
68
-
-
18744407366
-
Pension disclosures under SFAS n° 87: Theory and evidence
-
Scott, T. (1991) Pension disclosures under SFAS n° 87: theory and evidence, Contemporary Accounting Research, 8(1), pp. 62-81.
-
(1991)
Contemporary Accounting Research
, vol.8
, Issue.1
, pp. 62-81
-
-
Scott, T.1
-
69
-
-
0000649376
-
The investment opportunity set and accounting procedure choice: Preliminary evidence
-
Skinner, D. (1993) The investment opportunity set and accounting procedure choice: preliminary evidence, Journal of Accounting and Economics, 16(October), pp. 407-445.
-
(1993)
Journal of Accounting and Economics
, vol.16
, Issue.October
, pp. 407-445
-
-
Skinner, D.1
-
70
-
-
52649103582
-
Earnings surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio
-
Skinner, D. and Sloan, R. (2002) Earnings surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio, Review of Accounting Studies, 7, pp. 289-312.
-
(2002)
Review of Accounting Studies
, vol.7
, pp. 289-312
-
-
Skinner, D.1
Sloan, R.2
-
71
-
-
2342505938
-
The investment opportunity set and corporate financing, dividend, and compensation policies
-
Smith, C. Jr. and Watts, R. (1992) The investment opportunity set and corporate financing, dividend, and compensation policies, Journal of Financial Economics, 32, pp. 263-292.
-
(1992)
Journal of Financial Economics
, vol.32
, pp. 263-292
-
-
Smith Jr., C.1
Watts, R.2
-
72
-
-
38149148207
-
Debt-covenants violations and managers' accounting responses
-
Sweeny, P. (1994) Debt-covenants violations and managers' accounting responses, Journal of Accounting and Economics, 17, pp. 281-308.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 281-308
-
-
Sweeny, P.1
-
73
-
-
84993015102
-
Earnings management under German GAAP versus IFRS
-
Van Tendeloo, B. and Vanstraelen, A. (2005) Earnings management under German GAAP versus IFRS, European Accounting Review, 14(1), pp. 155-180.
-
(2005)
European Accounting Review
, vol.14
, Issue.1
, pp. 155-180
-
-
van Tendeloo, B.1
Vanstraelen, A.2
-
74
-
-
21344491720
-
The relationship between financial reporting practices and the 1986 alternative minimum tax
-
Wang, S. (1994) The relationship between financial reporting practices and the 1986 alternative minimum tax, The Accounting Review, 69(3), pp. 112-133.
-
(1994)
The Accounting Review
, vol.69
, Issue.3
, pp. 112-133
-
-
Wang, S.1
-
75
-
-
0000674202
-
Towards a positive theory of the determination of accounting standards
-
Watts, R. and Zimmerman, J. (1978) Towards a positive theory of the determination of accounting standards, The Accounting Review, 53(1), pp. 112-134.
-
(1978)
The Accounting Review
, vol.53
, Issue.1
, pp. 112-134
-
-
Watts, R.1
Zimmerman, J.2
-
77
-
-
0000047027
-
Positive accounting theory: A ten year perspective
-
Watts, R. and Zimmerman, J. (1990) Positive accounting theory: a ten year perspective, The Accounting Review, 65(1), pp. 131-156.
-
(1990)
The Accounting Review
, vol.65
, Issue.1
, pp. 131-156
-
-
Watts, R.1
Zimmerman, J.2
-
78
-
-
0000095552
-
A heteroscedasticity-consistent covariance matrix estimator and a direct test for heteroscedasticity
-
White, H. (1980) A heteroscedasticity-consistent covariance matrix estimator and a direct test for heteroscedasticity, Econometrica, 48(4), pp. 817-838.
-
(1980)
Econometrica
, vol.48
, Issue.4
, pp. 817-838
-
-
White, H.1
-
79
-
-
55649114706
-
Harmonisation or discord? The critical role of the IASB conceptual framework review
-
Whittington, G. (2008) Harmonisation or discord? The critical role of the IASB conceptual framework review, Journal of Accounting and Public Policy, 27, pp. 495-502.
-
(2008)
Journal of Accounting and Public Policy
, vol.27
, pp. 495-502
-
-
Whittington, G.1
-
80
-
-
34548401769
-
Revenue recognition under IFRS revisited: Conceptual models, current proposals and practical consequences
-
Wüstemann, J. and Kierzek, S. (2005) Revenue recognition under IFRS revisited: conceptual models, current proposals and practical consequences, Accounting in Europe, 2, pp. 69-106.
-
(2005)
Accounting in Europe
, vol.2
, pp. 69-106
-
-
Wüstemann, J.1
Kierzek, S.2
-
81
-
-
0037409183
-
Earnings management and corporate governance: The roles of the board and the audit committee
-
Xie, B., Davidson, W.III and Da Dalt, P. (2003) Earnings management and corporate governance: the roles of the board and the audit committee, Journal of Corporate Finance, 9(3), pp. 295-316.
-
(2003)
Journal of Corporate Finance
, vol.9
, Issue.3
, pp. 295-316
-
-
Xie, B.1
Davidson III, W.2
da Dalt, P.3
-
83
-
-
36448950505
-
Some obstacles to global financial reporting comparability and convergence at a high level of quality
-
Zeff, S. (2007) Some obstacles to global financial reporting comparability and convergence at a high level of quality, The British Accounting Review, 39(4), pp. 290-302.
-
(2007)
The British Accounting Review
, vol.39
, Issue.4
, pp. 290-302
-
-
Zeff, S.1
-
84
-
-
0001524136
-
An income strategy approach to the positive theory of accounting standard setting/choice
-
Zmijewski, M. E. and Hagerman, R. L. (1981) An income strategy approach to the positive theory of accounting standard setting/choice, Journal of Accounting and Economics, 3(August), pp. 129-149.
-
(1981)
Journal of Accounting and Economics
, vol.3
, Issue.August
, pp. 129-149
-
-
Zmijewski, M.E.1
Hagerman, R.L.2
|