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Keywords: financial reporting
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Journal Articles
Journal Articles
Accounting Horizons (2022) 36 (3): 189–210.
Published: 01 September 2022
... of the comment letters. The receipt (severity) of comment letters is associated with adverse regulatory consequences, CEO turnover, corrective actions to remedy financial reporting, and poor future financial performance in the propensity score matched sample (recipient sample). Overall disclosure quality...
Journal Articles
Journal Articles
Accounting Horizons (2021) 35 (1): 65–85.
Published: 01 March 2021
... acquired in exchange for issuing claims (“external capital”) is classified as liabilities and capital acquired in exchange for providing goods and services (“earned capital”) is classified as equity. The Earned Capital Approach differs from the approach underlying current financial reporting standards...
Journal Articles
Accounting Horizons (2017) 31 (3): 39–54.
Published: 01 September 2017
... also speaks to some contemporary financial reporting problems, such as fair value accounting, and also to an assessment of some recent financial innovations, such as so-called flash trading. I will return to the issue of disclosures later in this essay, but initially I want to take a step back...
Journal Articles
Accounting Horizons (2016) 30 (1): 79–91.
Published: 01 March 2016
...Gregory Capps; Lisa Koonce; Kathy R. Petroni SYNOPSIS The objective of this paper is to cohesively introduce the notion of natural optimism into the accounting literature and to provide insights into the role of natural optimism in financial reporting on the part of firm managers...
Journal Articles
Accounting Horizons (2015) 29 (2): 341–361.
Published: 01 June 2015
... devoted to administrative activities. The error corrections often have low visibility in the financial reports issued by public charities; although they are reported in the footnotes of the audited financial statements, they often are not mentioned in auditor reports and in IRS Form 990s. The study...
Journal Articles
Accounting Horizons (2014) 28 (3): 605–626.
Published: 01 September 2014
..., the differences in earnings management practices become insignificant after CEOs survive the short run. Our results are robust to a variety of alternative hypotheses and sensitivity checks. The findings thus show that CEO origin is an important factor for explaining financial reporting strategies; they also add...
Journal Articles
Journal Articles
Accounting Horizons (2011) 25 (2): 227–245.
Published: 01 June 2011
...Jon Bartley; Al Y. S Chen; Eileen Z Taylor SYNOPSIS eXtensible Business Reporting Language (XBRL) has the potential to improve the transparency of financial reports; however, its complexity creates the risk of introducing errors that are a threat to its usefulness. XBRL is a complex technological...