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Discussion of empirical research on accounting choice · Study

WorkDiscussion of empirical research on accounting choice

Jennifer Francis2001

Work2001

Discussion of empirical research on accounting choice

Jennifer Francis

100 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.1985Positive Accounting Theory 2012Detecting Earnings Management 1997Disclosure level and the cost of equity capital.2001Empirical research on accounting choice 1994Shareholder Litigation and Corporate Disclosures 1988Evidence of Earnings Management from the Provision for Bad Debts

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2015Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice 2020The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers 2002Determinants of Revenue‐Reporting Practices for Internet Firms*2018Auditor Industry Specialization and Accounting Estimates: Evidence from Asset Impairments 2022Board characteristics and environmental disclosures: evidence from sensitive and non-sensitive industries of India 2012Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity

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Year2001

Typeeditorial

Published2001-09-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations100

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s0165-4101(01)00017-9

openalex_workW3121997173

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2021Environmental transparency and performance: Does the corporate governance matter?

2016Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?