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Durham, NC 27708-0120
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Duke University - Fuqua School of Business
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costs of capital, earnings quality
cost of capital, earnings quality, persistence, predictability, smoothness, value relevance, timeliness, conservatism
anomalies, information uncertainty, earnings quality
earnings patterns, earnings quality
fair value, financial accounting, measurement, relevance, representational faithfulness
Financial Reporting, Materiality, Auditing, Reporting Quality
materiality, material error, immaterial error, error correction, revision, out-of-period adjustment
Employee stock options, accruals quality, risk incentives
Financial reporting reliability, audit adjustments, restatements, waive versus record, earnings management
reference points, financial reporting, working capital
Balance Sheet Quality, Asset Measurement, Asset Informativeness, Economic Capital
Accounting Standards, Strategic Complementarity, Coordination, Externality
Accounting Standards, Coordination, Discretion, Unverifiability
Pollution Reduction, Emission Rights, Conceptual Framework, Financial Reporting Effects
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Accounting Standards; Discretion; Coordination; Unverifiability
recognition vs. disclosure, reliability, leases, costs of capital
IAS, Europe, International Convergence
capital market, earnings announcement, analyst report
