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Fair value accounting, Goodwill, Impairments, SFAS 142, Write-offs
diversification, voluntary disclosure, governance, valuation
manufacturing plants, micro-level data, segment reporting, discretionary disclosure, agency
commercial paper conduits, consolidation, economic consequences of accounting choice, financial accouting, FIN 46, regulation, securitization
misreporting, investment, mergers and acquisitions, pressure on managers
earnings management, restructuring charges, special items, discretionary accruals
Asset Retirement Obligations, AROs, Voluntary Disclosure, ESG, Environmental Accounting
Hedge accounting, Risk management, Derivatives, Reporting complexity, SFAS 133, SFAS 161, ASU 2017-12, Real effects
Governance, Insider Trading, Financial Reporting
banking, deregulation, risk-taking, compensation, IBBEA, innovation
contracting conservatism, reporting conservatism, debt contracting, fiduciary duties, corporate governance
fair value estimates, SEC enforcement, comment letters, information uncertainty
earnings dilution, earnings management, earnings-per-share (EPS), employee stock options, stock buybacks, stock repurchases