- Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
2023/08/04 by ROBERT R. CARNES, Robert R. Carnes, Dane M. Christensen +3 · 2 citations
Business, Management and Accounting · Social Sciences · #Accounting #Accounting information system #Accounting standard #Audit #Auditing, Earnings Management, Governance #Business #Context (archaeology) #Corruption and Economic Development #Economics #Experimental Behavioral Economics Studies #Financial accounting #Financial statement #Law #Marketing #Political science #Public relations #Unintended consequences
- Financial Statement Complexity and Bank Lending
2021/07/14 by Indraneel Chakraborty, Andrew J. Leone, Miguel Minutti-Meza +3 · 1 citation
Business, Management and Accounting · Economics, Econometrics and Finance · #Accounting #Auditing, Earnings Management, Governance #Banking stability, regulation, efficiency #Business #Debt #Economics #Equity (law) #Finance #Financial Markets and Investment Strategies #Financial statement #Financial system #Loan
- Investor Demand for Sell-Side Research
2016/07/01 by Alastair Lawrence, James P. Ryans, James Ryans +2 · 2 citations
Business, Management and Accounting · Economics, Econometrics and Finance · #Accounting #Auditing, Earnings Management, Governance #Business #Commerce #Demand side #Earnings #Earnings management #Economics #Financial Markets and Investment Strategies #Financial Reporting and Valuation Research #Financial statement #Microeconomics #On demand #Preference
- Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads
2014/07/01 by Pepa Kraft · 7 citations
Business, Management and Accounting · Economics, Econometrics and Finance · #Accounting #Actuarial science #Audit #Balance sheet #Banking stability, regulation, efficiency #Bond credit rating #Business #Cash flow #Cash flow statement #Credit Risk and Financial Regulations #Credit rating #Credit reference #Credit risk #Debt #Economics #Finance #Financial Distress and Bankruptcy Prediction #Financial ratio #Financial statement #Leverage (statistics)
- The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud
2011/08/13 by Shani N. Robinson, Jesse C. Robertson, Mary B. Curtis · 1 citation
Decision Sciences · Economics, Econometrics and Finance · Neuroscience · #Accounting #Audit #Business #Business ethics #Corporate governance #Economics #Enforcement #Ethics in Business and Education #False Claims Act #Finance #Financial statement #Incentive #Law #Law, Economics, and Judicial Systems #Legislation #Political science #Psychology of Moral and Emotional Judgment #Public relations #Quality of Life Research #Securities fraud #Wrongdoing
- The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
2010/10/19 by Anna M. Costello, ANNA M. COSTELLO, REGINA WITTENBERG‐MOERMAN* +1 · 10 citations
Business, Management and Accounting · #Accounting #Audit #Auditing, Earnings Management, Governance #Business #Control (management) #Corporate Finance and Governance #Credit rating #Debt #Economics #Finance #Financial Reporting and Valuation Research #Financial statement #Internal control #Quality (philosophy)
- The Contagion Effects of Accounting Restatements
2008/01/01 by Cristi A. Gleason, Nicole Thorne Jenkins, W. Bruce Johnson · 12 citations
Business, Management and Accounting · Economics, Econometrics and Finance · #Accounting #Accounting information system #Accrual #Audit #Auditing, Earnings Management, Governance #Business #Corporate governance #Earnings #Earnings management #Earnings response coefficient #Economics #Finance #Financial Markets and Investment Strategies #Financial Reporting and Valuation Research #Financial statement #Monetary economics #Revenue #Share price #Shareholder #Stock (firearms) #Stock exchange #Stock price
- Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?
2004/07/01 by Frank D. Hodge, Jane Jollineau Kennedy, Jane Kennedy +1 · 2 citations
Business, Management and Accounting · Engineering · #Accounting #Audit #Auditing, Earnings Management, Governance #Big Data and Business Intelligence #Business #Business reporting #Computer science #Computer security #Context (archaeology) #Engineering #Finance #Financial Reporting and XBRL #Financial ratio #Financial statement #Financial statement analysis #Marketing #Publicity #Stock (firearms) #Transparency (behavior) #XBRL
- Accounting is like a box of chocolates: A lesson in cost behavior
1997/06/01 by Charles E. Davis, Charles Davis · 1 citation
Business, Management and Accounting · Mathematics · #Accounting #Accounting Education and Careers #Accounting and Organizational Management #Actuarial science #Auditing, Earnings Management, Governance #Balance sheet #Business #Class (philosophy) #Computer science #Cost accounting #Econometrics #Economics #Financial statement #Fixed cost #Focus (optics) #Income statement #Management accounting #Mathematics #Revenue #Statement (logic) #Variable (mathematics) #Variable cost