161 |
|
Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research
|
Banker, Rajiv D.; Basu, Sudipta; Byzalov, Dmitri
|
American Accounting Association.
|
2017
|
|
|
162 |
|
Synergy between Accounting Disclosures and Forward-Looking Information in Stock Prices
|
Arya, Anil; Mittendorf, Brian; Ramanan, Ram N. V.
|
American Accounting Association.
|
2017
|
|
|
163 |
|
Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals
|
Owens, Edward L.; Wu, Joanna Shuang; Zimmerman, Jerold
|
American Accounting Association.
|
2017
|
|
|
164 |
|
Unprofitable Affiliates and Income Shifting Behavior
|
De Simone, Lisa; Klassen, Kenneth J.; Seidman, Jeri K.
|
American Accounting Association.
|
2017
|
|
|
165 |
|
Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions
|
Huang, Ying; Jennings, Ross; Yu, Yong
|
American Accounting Association.
|
2017
|
|
|
166 |
|
Do Investors Perceive Low Risk When Earnings are Smooth Relative to the Volatility of Operating Cash Flows? Discerning Opportunity and Incentive to Report Smooth Earnings
|
Erickson, Devon; Hewitt, Max; Maines, Laureen A.
|
American Accounting Association.
|
2017
|
|
|
167 |
|
Auditor Changes and the Cost of Bank Debt
|
Francis, Bill B.; Hunter, Delroy M.; Robinson, Dahlia M.; Robinson, Michael N.; Yuan, Xiaojing
|
American Accounting Association.
|
2017
|
|
|
168 |
|
U.S. Audit Partner Rotations
|
Laurion, Henry; Lawrence, Alastair; Ryans, James P.
|
American Accounting Association.
|
2017
|
|
|
169 |
|
The Real Effects of Mandatory Quarterly Reporting
|
Ernstberger, Jürgen; Link, Benedikt; Stich, Michael; Vogler, Oliver
|
American Accounting Association.
|
2017
|
|
|
170 |
|
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?
|
He, Xianjie; Pittman, Jeffrey A.; Rui, Oliver M.; Wu, Donghui
|
American Accounting Association.
|
2017
|
|
|