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Keywords: financial statements
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Journal Articles
Accounting Horizons (2023) 37 (4): 51–65.
Published: 01 December 2023
...George O. Gamble; Cynthia D. Tollerson SYNOPSIS This paper proposes a new framework for financial statement presentation that provides users with a more detailed understanding of the relationship between cash and accrual information and earning power. To accomplish these objectives, we provide new...
Journal Articles
Accounting Horizons (2017) 31 (4): 109–131.
Published: 01 December 2017
...Eli Bartov; Yaniv Konchitchki SYNOPSIS Timely disclosure of financial statement information is a critical requirement for firms and well-functioning capital markets. Yet, every quarter or year, a non-trivial number of firms are late in filing their financial statements. This paper identifies...