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There are 24414 results for: content related to: Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

  1. On the Stewardship and Valuation Implications of Accrual Accounting Systems

    Journal of Accounting Research

    Volume 51, Issue 2, May 2013, Pages: 281–334, GEORGE DRYMIOTES and THOMAS HEMMER

    Version of Record online : 14 JAN 2013, DOI: 10.1111/joar.12000

  2. Dissecting Earnings Recognition Timeliness

    Journal of Accounting Research

    Volume 51, Issue 5, December 2013, Pages: 1099–1132, RYAN T. BALL and PETER EASTON

    Version of Record online : 26 AUG 2013, DOI: 10.1111/1475-679X.12018

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    Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

    Journal of Accounting Research

    Volume 55, Issue 1, March 2017, Pages: 153–196, QI CHEN, TRACY R. LEWIS, KATHERINE SCHIPPER and YUN ZHANG

    Version of Record online : 22 AUG 2016, DOI: 10.1111/1475-679X.12130

  4. The Reluctant Analyst

    Journal of Accounting Research

    Volume 54, Issue 4, September 2016, Pages: 987–1040, DAN BERNHARDT, CHI WAN and ZHIJIE XIAO

    Version of Record online : 23 MAY 2016, DOI: 10.1111/1475-679X.12120

  5. Optimal Contracts with Performance Manipulation

    Journal of Accounting Research

    Volume 52, Issue 4, September 2014, Pages: 817–847, ANNE BEYER, ILAN GUTTMAN and IVÁN MARINOVIC

    Version of Record online : 6 AUG 2014, DOI: 10.1111/1475-679X.12058

  6. Analyst Reputation, Communication, and Information Acquisition

    Journal of Accounting Research

    Volume 53, Issue 1, March 2015, Pages: 119–173, XIAOJING MENG

    Version of Record online : 25 FEB 2015, DOI: 10.1111/1475-679X.12069

  7. Imperfect Accounting and Reporting Bias

    Journal of Accounting Research

    VIVIAN W. FANG, ALLEN H. HUANG and WENYU WANG

    Version of Record online : 19 APR 2017, DOI: 10.1111/1475-679X.12170

  8. Under weighting of Private Information by Top Analysts

    Journal of Accounting Research

    GIL AHARONI, ETI EINHORN and QI ZENG

    Version of Record online : 25 OCT 2016, DOI: 10.1111/1475-679X.12152

  9. Do Joint Audits Improve or Impair Audit Quality?

    Journal of Accounting Research

    Volume 52, Issue 5, December 2014, Pages: 1029–1060, MINGCHERNG DENG, TONG LU, DAN A. SIMUNIC and MINLEI YE

    Version of Record online : 14 OCT 2014, DOI: 10.1111/1475-679X.12060

  10. Causal Inference in Accounting Research

    Journal of Accounting Research

    Volume 54, Issue 2, May 2016, Pages: 477–523, IAN D. GOW, DAVID F. LARCKER and PETER C. REISS

    Version of Record online : 19 APR 2016, DOI: 10.1111/1475-679X.12116

  11. A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research

    Journal of Accounting Research

    Volume 54, Issue 2, May 2016, Pages: 623–676, CHANDRA KANODIA and HARESH SAPRA

    Version of Record online : 29 MAR 2016, DOI: 10.1111/1475-679X.12109

  12. Delayed Expected Loss Recognition and the Risk Profile of Banks

    Journal of Accounting Research

    Volume 53, Issue 3, June 2015, Pages: 511–553, ROBERT M. BUSHMAN and CHRISTOPHER D. WILLIAMS

    Version of Record online : 13 MAY 2015, DOI: 10.1111/1475-679X.12079

  13. The Changing Landscape of Accrual Accounting

    Journal of Accounting Research

    Volume 54, Issue 1, March 2016, Pages: 41–78, ROBERT M. BUSHMAN, ALINA LERMAN and X. FRANK ZHANG

    Version of Record online : 13 JAN 2016, DOI: 10.1111/1475-679X.12100

  14. Voluntary Disclosure with Informed Trading in the IPO Market

    Journal of Accounting Research

    Volume 54, Issue 5, December 2016, Pages: 1365–1394, PRAVEEN KUMAR, NISAN LANGBERG and K. SIVARAMAKRISHNAN

    Version of Record online : 22 SEP 2016, DOI: 10.1111/1475-679X.12133

  15. The Effects of Public Information with Asymmetrically Informed Short-Horizon Investors

    Journal of Accounting Research

    Volume 52, Issue 3, June 2014, Pages: 635–669, QI CHEN, ZEQIONG HUANG and YUN ZHANG

    Version of Record online : 28 APR 2014, DOI: 10.1111/1475-679X.12052

  16. Financial Analysts and the False Consensus Effect

    Journal of Accounting Research

    Volume 51, Issue 4, September 2013, Pages: 855–907, JARED WILLIAMS

    Version of Record online : 3 MAY 2013, DOI: 10.1111/1475-679X.12016

  17. Options in Compensation: Promises and Pitfalls

    Journal of Accounting Research

    Volume 52, Issue 3, June 2014, Pages: 703–732, CHRISTIAN RIIS FLOR, HANS FRIMOR and CLAUS MUNK

    Version of Record online : 6 MAR 2014, DOI: 10.1111/1475-679X.12049

  18. Dynamic Effects of Information Disclosure on Investment Efficiency

    Journal of Accounting Research

    Volume 55, Issue 2, May 2017, Pages: 329–369, SUNIL DUTTA and ALEXANDER NEZLOBIN

    Version of Record online : 31 JAN 2017, DOI: 10.1111/1475-679X.12161

  19. Lobbying and Uniform Disclosure Regulation

    Journal of Accounting Research

    Volume 54, Issue 3, June 2016, Pages: 863–893, HENRY L. FRIEDMAN and MIRKO S. HEINLE

    Version of Record online : 5 MAY 2016, DOI: 10.1111/1475-679X.12118

  20. Earnings Manipulation and the Cost of Capital

    Journal of Accounting Research

    Volume 51, Issue 2, May 2013, Pages: 449–473, GÜNTER STROBL

    Version of Record online : 26 FEB 2013, DOI: 10.1111/1475-679X.12008