| 621 |
|
Does the 20-F Reconciliation Affect Investors' Perception of Comparability between Foreign Private Issuers (FPIs) and U.S. Firms?
|
Byard, Donal; Mashruwala, Shamin; Suh, Jangwon
|
American Accounting Association
|
2017
|
|
|
|
| 622 |
|
Does the Ability of Operating Cash Flows to Measure Firm Performance Improve during Periods of Financial Distress?
|
Lee, Jong Eun; Glasscock, Robson; Park, Myung Seok
|
American Accounting Association
|
2017
|
|
|
|
| 623 |
|
Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates
|
Downes, Jimmy F.; Kang, Tony; Kim, Sohyung; Lee, Cheol
|
American Accounting Association
|
2019
|
|
|
|
| 624 |
|
Does the Market Value Auditors' Industry Specializations? Evidence from the Contagion Effects of Restatements
|
Ji, Amy E.; Kumar, Krishna R.; Pei, Hang; Xue, Yanfeng
|
American Accounting Association
|
2019
|
|
|
|
| 625 |
|
Does the Use of Financial Derivatives Affect Earnings Management Decisions?/
|
Barton, Jan
|
American Accounting Association
|
2001
|
|
|
|
| 626 |
|
Do False Financial Statements Distort Peer Firms' Decisions?
|
Li, Valerie
|
American Accounting Association.
|
2016
|
|
|
|
| 627 |
|
Do Financial Statement Users Judge Relevance Based on Properties of Reliability?
|
Kadous, K.; Koonce, L.; Thayer, J.M.
|
American Accounting Association..
|
2012
|
|
|
|
| 628 |
|
Do Firms Manage Earnings to Influence Credit Ratings? Evidence from Negative Credit Watch Resolutions
|
Liu, Alfred Zhu; Subramanyam, K. R.; Zhang, Jieying; Shi, Charles
|
American Accounting Association.
|
2018
|
|
|
|
| 629 |
|
Do Firms Manage Their Credit Ratings? Evidence from Rating-Based Contracts
|
Zhang, Xia
|
American Accounting Association
|
2018
|
|
|
|
| 630 |
|
Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media
|
Jung, Michael J.; Naughton, James P.; Tahoun, Ahmed; Wang, Clare
|
American Accounting Association.
|
2018
|
|
|
|
| 631 |
|
Do Former Audit Firm Partners on Audit Committees Procure Greater Nonaudit Servies from the Auditor?
|
Naiker, V.; Sharma, D.S.; Sharma, V.D.
|
American Accounting Association..
|
2013
|
|
|
|
| 632 |
|
Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach
|
Kaplan, S.E.; Williams, D.D.
|
American Accounting Association..
|
2013
|
|
|
|
| 633 |
|
Do Growth-Option Firms Use Less Relative Performance Evaluation?
|
Albuquerque, A.M.
|
American Accounting Association.
|
2014
|
|
|
|
| 634 |
|
Do Income Tax-Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?
|
Drake, Katharine D.; Goldman, Nathan C.; Lusch, Stephen J.
|
American Accounting Association.
|
2016
|
|
|
|
| 635 |
|
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data
|
Gul, F.A.; Wu, D.; Yang, Z.
|
American Accounting Association.
|
2013
|
|
|
|
| 636 |
|
Do Investors Fully Unravel Persistent Pessimism in Analysts' Earnings Forecasts?
|
Veenman, David; Verwijmeren, Patrick
|
American Accounting Association.
|
2018
|
|
|
|
| 637 |
|
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
|
|
|
|
| 638 |
|
Do IRS Audits Deter Corporate Tax Avoidance?
|
Hoopes, J.L.; Mescall, D.; Pittman, J.A.
|
American Accounting Association..
|
2012
|
|
|
|
| 639 |
|
Do Local Investors Always Know Better? Evidence from China's Market Segmentation
|
Cao, Sean Shun; Ma, Tao; Wan, Chi
|
American Accounting Association
|
2019
|
|
|
|
| 640 |
|
Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Private Belgian Firms
|
Dierynck, B.; Landsman, W.R.; Renders, A.
|
American Accounting Association..
|
2012
|
|
|
|
Reimers, Jane L
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