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Does implementation guidance affect opportunistic reporting and value relevance of earnings?

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  • Boone, Jeff P.
  • Raman, K.K.

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  • Boone, Jeff P. & Raman, K.K., 2007. "Does implementation guidance affect opportunistic reporting and value relevance of earnings?," Journal of Accounting and Public Policy, Elsevier, vol. 26(2), pages 160-192.
    • Handle: RePEc:eee:jappol:v:26:y:2007:i:2:p:160-192
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    Citations

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    Cited by:

    1. Bård Misund, 2016. "Vertical integration and value-relevance: Empirical evidence from oil and gas producers," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1264107-126, December.
    2. Misund, Bård, 2015. "Accounting for Oil and Gas Exploration Activities: A Triumph of Economics over Politics," UiS Working Papers in Economics and Finance 2015/15, University of Stavanger.
    3. Odilanei Morais dos Santos & Ariovaldo dos Santos & Paula Danyelle Almeida da Silva, 2011. "Recognition of losses to impairment of assets: impairment in oil operation and production assets," Brazilian Business Review, Fucape Business School, vol. 8(2), pages 66-91, April.
    4. Misund, Bård, 2015. "Vertical Integration and Value Relevance: Empirical Evidence from Oil and Gas Producers," UiS Working Papers in Economics and Finance 2015/14, University of Stavanger.
    5. Bård Misund, 2017. "Accounting method choice and market valuation in the extractive industries," Cogent Economics & Finance, Taylor & Francis Journals, vol. 5(1), pages 1408944-140, January.
    6. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
    7. Michael Gibbins & Bradley Pomeroy, 2007. "Reflections on Continuous Reporting and Auditing/Réflexions Sur L'Information Continue Et La VÉrification En Continu," Accounting Perspectives, John Wiley & Sons, vol. 6(3), pages 291-304, August.
    8. Dhole, Sandip & Lobo, Gerald J. & Mishra, Sagarika & Pal, Ananda M., 2015. "Effects of the SEC's XBRL mandate on financial reporting comparability," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 29-44.
    9. Giampaolo Arachi & Valeria Bucci, 2013. "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers EC0002, University of Salento; Department of Management, Economics, Mathematics and Statistics, revised Dec 2013.
    10. Lim, Yingzhee & Azmi, Anna & Devi, S. Susela & Mahzan, Nurmazilah, 2017. "Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting," The International Journal of Accounting, Elsevier, vol. 52(4), pages 342-353.

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