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Keywords: accounting policies
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Journal Articles
The Accounting Review (2023) 98 (3): 307–333.
Published: 01 May 2023
.... This effect tends to be stronger when the experience is more frequent, recent, severe, or proximate. Overall, our results reveal a meaningful relationship between managers’ professional experience and accounting policies. Data Availability: All data used in this study are obtained from publicly available...
Journal Articles
The Accounting Review (2015) 90 (6): 2483–2514.
Published: 01 November 2015
...Kyle Peterson; Roy Schmardebeck; T. Jeffrey Wilks ABSTRACT We specify measures of accounting consistency both across time and across firms based on the textual similarity of accounting policy footnotes disclosed in 10-K filings. We first examine how these measures relate to earnings quality...