Journal of Accounting Research
SCOPUS (1996-2023)SSCI-ISI
1475-679X
0021-8456
Anh Quốc
Cơ quản chủ quản: Wiley-Blackwell Publishing Ltd , WILEY
Lĩnh vực:
AccountingFinanceEconomics and Econometrics
Các bài báo tiêu biểu
International Accounting Standards and Accounting QualityABSTRACT We examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation. We find that firms applying IAS from 21 countries generally evidence l... ...
Tập 46 Số 3 - Trang 467-498 - 2008
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
Tập 31 Số 2 - Trang 246 - 1993
Mandatory IFRS Reporting around the World: Early Evidence on the Economic ConsequencesABSTRACT This paper examines the economic consequences of mandatory International Financial Reporting Standards (IFRS) reporting around the world. We analyze the effects on market liquidity, cost of capital, and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS. We find that, on average, market liquidi... ...
Tập 46 Số 5 - Trang 1085-1142 - 2008
Do Managers Withhold Bad News?ABSTRACT In this study, we examine whether managers delay disclosure of bad news relative to good news. If managers accumulate and withhold bad news up to a certain threshold, but leak and immediately reveal good news to investors, then we expect the magnitude of the negative stock price reaction to bad news disclosures to be greater than the magnitude of the positi... ...
Tập 47 Số 1 - Trang 241-276 - 2009
What Determines Corporate Transparency?ABSTRACT We investigate corporate transparency, defined as the availability of firm‐specific information to those outside publicly traded firms. We conceptualize corporate transparency within a country as output from a multifaceted system whose components collectively produce, gather, validate, and disseminate information. We factor analyze a range of measures captu... ...
Tập 42 Số 2 - Trang 207-252 - 2004
Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test
Tập 14 Số 2 - Trang 246 - 1976
Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and VolatilityThe costs associated with compiling data on employee stock option portfolios is a substantial obstacle in investigating the impact of stock options on managerial incentives, accounting choice, financing decisions, and the valuation of equity. We present an accurate method of estimating option portfolio value and the sensitivities of option portfolio value to stock price and stock‐return vo... ...
Tập 40 Số 3 - Trang 613-630 - 2002