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Empirical research on accounting choice

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Author Info
Fields, Thomas D.
Lys, Thomas Z.
Vincent, Linda
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File URL: http://www.sciencedirect.com/science/article/B6V87-4434YTX-6/2/bb594d091c02618ec5852a5d8c6fc755
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Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 31 (2001)
Issue (Month): 1-3 (September)
Pages: 255-307
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Handle: RePEc:eee:jaecon:v:31:y:2001:i:1-3:p:255-307

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  1. Ramb, Fred & Reitzig, Markus, 2005. "Comparing the value revelance of R&D reporting in Germany: standard and selection effects," Discussion Paper Series 1: Economic Studies 2005,36, Deutsche Bundesbank, Research Centre. [Downloadable!]
  2. DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," Les Cahiers de Recherche 810, HEC Paris. [Downloadable!]
  3. Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CETE Discussion Papers 0609, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
  4. George A. Plesko, 2007. "Estimates of the Magnitude of Financial and Tax Reporting Conflicts," NBER Working Papers 13295, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  5. Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," Post-Print halshs-00266104_v1, HAL. [Downloadable!]
  6. Tom Van Caneghem, 2004. "The impact of audit quality on earnings rounding-up behaviour: some UK evidence," European Accounting Review, Taylor and Francis Journals, vol. 13(4), pages 771-786, December. [Downloadable!] (restricted)
  7. Nikolaev, Valeri & Lent, Laurence van, 2005. "The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy," Discussion Paper 67, Tilburg University, Center for Economic Research. [Downloadable!]
  8. John R. Graham & Campbell R. Harvey & Shiva Rajgopal, 2004. "The Economic Implications of Corporate Financial Reporting," NBER Working Papers 10550, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  9. Brian J. Bushee & Christian Leuz, 2003. "Economic Consequences of SEC Disclosure Regulation," Center for Financial Institutions Working Papers 02-24, Wharton School Center for Financial Institutions, University of Pennsylvania. [Downloadable!]
  10. Fred Ramb & Markus Reitzig, 2005. "Who do you trust while Shares are on a Roler-Coaster Ride? Balance Sheet and Patent Data as Sources of Investor Information During Volatile Market Times," DRUID Working Papers 05-15, DRUID, Copenhagen Business School, Department of Industrial Economics and Strategy/Aalborg University, Department of Business Studies. [Downloadable!]
  11. Shilpa Manaktala & John D. Phillips & Karen Teitel, 2004. "The Earnings Quality Consequences of Announcements to Voluntarily Adopt the Fair Value Method of Accounting for Stock-Based Compensation," Working Papers 0413, College of the Holy Cross, Department of Economics. [Downloadable!]
  12. James Linck & Thomas Lopez & Lynn Rees, 2007. "The valuation consequences of voluntary accounting changes," Review of Quantitative Finance and Accounting, Springer, vol. 28(4), pages 327-352, May. [Downloadable!] (restricted)
  13. Howard Chan & Robert Faff & Philip Gharghori & Yew Ho, 2007. "The relation between R&D intensity and future market returns: does expensing versus capitalization matter?," Review of Quantitative Finance and Accounting, Springer, vol. 29(1), pages 25-51, July. [Downloadable!] (restricted)
  14. Karl A. Muller & Edward J. Riedl & Thorsten Sellhorn, 2008. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry," Harvard Business School Working Papers 09-033, Harvard Business School. [Downloadable!]
  15. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2004. "Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France," Revue Finance Contrôle Stratégie, Editions Economica, vol. 7(4), pages 87-106, December. [Downloadable!]
  16. Debra Jeter & Paul Chaney & Michele Daley, 2008. "Joint accounting choices: an examination of firms’ adoption strategies for SFAS No. 106 AND SFAS No. 109," Review of Quantitative Finance and Accounting, Springer, vol. 30(2), pages 153-185, February. [Downloadable!] (restricted)
  17. Samira Demaria & Denis Cormier & Robert Teller, 2008. "Incidence des choix d’exemptions comptables sur la valorisation boursière des sociétés françaises lors de la première application du référentiel IFRS," Post-Print halshs-00266117_v1, HAL. [Downloadable!]
  18. Samira Demaria & Dominique Dufour, 2007. "First time adoption of IFRS, Fair value option, conservatism: Evidences from French listed companies," Post-Print halshs-00266189_v1, HAL. [Downloadable!]
  19. Wayne Guay & S. P. Kothari & Richard Sloan, 2003. "Accounting for Employee Stock Options," American Economic Review, American Economic Association, vol. 93(2), pages 405-409, May. [Downloadable!]
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