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Results 1 - 20 of 452  for All Library Resources

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1
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
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The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

Journal of accounting research, 2016-05, Vol.54 (2), p.525-622 [Peer Reviewed Journal]

2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2016 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12115 ;CODEN: JACRBR

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2
A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports
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Article
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A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports

Journal of accounting research, 2015-12, Vol.53 (5), p.1017-1054 [Peer Reviewed Journal]

2015 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12094 ;CODEN: JACRBR

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3
Banks' Financial Reporting and Financial System Stability
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Article
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Banks' Financial Reporting and Financial System Stability

Journal of accounting research, 2016-05, Vol.54 (2), p.277-340 [Peer Reviewed Journal]

2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2016 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12114 ;CODEN: JACRBR

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4
Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
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Article
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Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

Journal of accounting research, 2015-12, Vol.53 (5), p.915-963 [Peer Reviewed Journal]

2015 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12095 ;CODEN: JACRBR

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5
Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices
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Article
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Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices

Journal of accounting research, 2015-06, Vol.53 (3), p.593-631 [Peer Reviewed Journal]

2015 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12076 ;CODEN: JACRBR

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6
Measuring Readability in Financial Disclosures
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Article
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Measuring Readability in Financial Disclosures

The Journal of finance (New York), 2014-08, Vol.69 (4), p.1643-1671 [Peer Reviewed Journal]

2014 American Finance Association ;2014 The American Finance Association ;Copyright Blackwell Publishers Inc. Aug 2014 ;ISSN: 0022-1082 ;EISSN: 1540-6261 ;DOI: 10.1111/jofi.12162 ;CODEN: JLFIAN

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7
Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131
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Article
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Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131

Journal of accounting research, 2015-09, Vol.53 (4), p.669-723 [Peer Reviewed Journal]

2015 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12089 ;CODEN: JACRBR

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8
CEO Overconfidence and Stock Price Crash Risk
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Article
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CEO Overconfidence and Stock Price Crash Risk

Contemporary accounting research, 2016-12, Vol.33 (4), p.1720-1749 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Winter 2016 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12217

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9
Incentives for Tax Planning and Avoidance: Evidence from the Field
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Article
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Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting review, 2014-05, Vol.89 (3), p.991-1023 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association May 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50678 ;CODEN: ACRVAS

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10
Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
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Article
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Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities

The Accounting review, 2013-11, Vol.88 (6), p.2025-2059 [Peer Reviewed Journal]

2013 American Accounting Association ;Copyright American Accounting Association Nov 2013 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50544 ;CODEN: ACRVAS

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11
Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?
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Article
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Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?

Journal of accounting research, 2016-03, Vol.54 (1), p.235-274 [Peer Reviewed Journal]

2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12103 ;CODEN: JACRBR

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12
Firm-Value Effects of Carbon Emissions and Carbon Disclosures
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Article
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Firm-Value Effects of Carbon Emissions and Carbon Disclosures

The Accounting review, 2014-03, Vol.89 (2), p.695-724 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association Mar 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50629 ;CODEN: ACRVAS

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13
Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence
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Article
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Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence

Journal of accounting research, 2016-03, Vol.54 (1), p.3-40 [Peer Reviewed Journal]

2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12099 ;CODEN: JACRBR

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14
A review of the IFRS adoption literature
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Article
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A review of the IFRS adoption literature

Review of Accounting Studies, 2016-09, Vol.21 (3), p.898-1004 [Peer Reviewed Journal]

Springer Science+Business Media New York 2016 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9363-1

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15
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
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Article
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Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Journal of accounting research, 2013-06, Vol.51 (3), p.495-547 [Peer Reviewed Journal]

2013 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12005 ;CODEN: JACRBR

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16
The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence
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Article
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The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence

The Accounting review, 2018-07, Vol.93 (4), p.53-80 [Peer Reviewed Journal]

2018 American Accounting Association ;Copyright American Accounting Association Jul 2018 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51948

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17
Does Mandatory IFRS Adoption Affect Crash Risk?
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Article
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Does Mandatory IFRS Adoption Affect Crash Risk?

The Accounting review, 2015-01, Vol.90 (1), p.265-299 [Peer Reviewed Journal]

2015 American Accounting Association ;Copyright American Accounting Association Jan 2015 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50859 ;CODEN: ACRVAS

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18
The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability
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Article
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The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability

The Accounting review, 2016-11, Vol.91 (6), p.1629-1646 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Nov 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51382 ;CODEN: ACRVAS

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19
Corporate Accountability Reporting and High-Profile Misconduct
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Article
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Corporate Accountability Reporting and High-Profile Misconduct

The Accounting review, 2016-03, Vol.91 (2), p.377-399 [Peer Reviewed Journal]

2016 American Accounting Association ;Copyright American Accounting Association Mar 2016 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-51200 ;CODEN: ACRVAS

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20
Lobbying and Uniform Disclosure Regulation
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Article
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Lobbying and Uniform Disclosure Regulation

Journal of accounting research, 2016-06, Vol.54 (3), p.863-893 [Peer Reviewed Journal]

2016 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2016 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12118 ;CODEN: JACRBR

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