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Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions: Evidence from an Industry-Focused Approach
16 references·1 citing·32 second hopsampled
Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions: Evidence from an Industry-Focused Approach (2022)Heterogeneity in the Financial-Reporting …The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Illiquidity and stock returns: cross-section and time-series effects (2002)Illiquidity and stock returns…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Essays on disclosure (2001)Essays on disclosureThe effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Effect of International Institutional Factors on Properties of Accounting Earnings (1999)The Effect of International I…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…The pricing of discretionary accruals (1996)The pricing of discretionary …Economic Analysis of Accident Law (1987)Economic Analysis of Accident…Changing the paradigm for revenue recognition: literature review on intended and unintended effects of IFRS 15 and ASC 606 (2025)Changing the paradigm for rev…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Positive Accounting Theory (1985)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Editor's Choice Digesting Anomalies: An Investment ApproachCommon risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Liquidity Risk and Expected Stock Returns (2003)Asset pricing with liquidity risk (2005)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Earnings management to avoid earnings decreases and losses (1997)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Costs of Equity and Earnings Attributes (2004)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)
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References

  • 2002Illiquidity and stock returns: cross-section and time-series effects10,008 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2001Essays on disclosure2,478 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 1999

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The Effect of International Institutional Factors on Properties of Accounting Earnings
869 cited
  • 1987Economic Analysis of Accident Law853 cited
  • Cited by

    • 2025Changing the paradigm for revenue recognition: literature review on intended and unintended effects of IFRS 15 and ASC 60610 cited