Classifications Manipulation and Nash Accounting Standards
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- Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
- Susan M. Albring & María T. Cabán-García & Jacqueline L. Reck, 2010. "The value relevance of a non-GAAP performance metric to the capital markets," Review of Accounting and Finance, Emerald Group Publishing, vol. 9(3), pages 264-284, August.
- Bertomeu, Jeremy & Magee, Robert P., 2015. "Mandatory disclosure and asymmetry in financial reporting," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 284-299.
- Pinnuck, Matt & Shekhar, Chander, 2013. "The profit versus loss heuristic and firm financing decisions," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 420-439.
- repec:eee:reveco:v:49:y:2017:i:c:p:190-210 is not listed on IDEAS
- Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
- Athanasakou, Vasiliki & Strong, Norman & Walker, Martin, 2010. "The association between classificatory and inter-temporal smoothing: Evidence from the UK's FRS 3," The International Journal of Accounting, Elsevier, vol. 45(2), pages 224-257, June.
- repec:eee:jaecon:v:65:y:2018:i:2:p:221-236 is not listed on IDEAS
- Göx, Robert F. & Wagenhofer, Alfred, 2009. "Optimal impairment rules," Journal of Accounting and Economics, Elsevier, vol. 48(1), pages 2-16, October.
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