University of Graz
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earnings quality, earnings management, accounting standards, value relevance, earnings response coefficient
Financial Reporting, Disclosure, Internet, Standardization, XBRL, Auditing
Earnings Quality, Accounting Quality, Value Relevance, Earnings Management, Discretionary Accruals
conservative accounting; corporate governance; board of directors; board monitoring; management retention
performance evaluation, accruals, depreciation, investment incentives, optimal contracts, multi-action agency model
Conservatism, Impairment, Debt contracting, Asset measurement, Accounting information
Conservatism, Impairment, Debt contracting, Asset measurement
Earnings quality, earnings attributes, accounting quality, value relevance, earnings smoothing, discretionary accruals
Accounting quality, Discretionary accruals, Earnings attributes, Earnings quality, Earnings smoothing, Value relevance
Accounting standards, information content of financial reports, earnings quality, earnings management, accounting smoothing.
Research opportunities, regulatory change, performance measures, compensation
Academic research, Accounting standards, Earnings quality, Effects of standards, Post‐implementation review
Enforcement; Financial reporting quality; Earnings quality; Auditing.
earnings quality, excess returns, abnormal returns, accruals quality, smoothing, value relevance
Accounting standards, earnings management, earnings quality, standard setting
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