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Keywords: accounting quality
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Journal Articles
The Accounting Review 1–26.
Published: 11 April 2024
...: Accepted by Andrew C. Call, under the Senior Editorship of W. Robert Knechel. 02 06 2021 07 03 2024 12 03 2024 2024 strategic alliances debt contracting lending relationships accounting quality THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 26 American...
Journal Articles
The Accounting Review (2023) 98 (7): 261–288.
Published: 01 November 2023
.... Robert Knechel. 13 09 2021 23 05 2023 25 05 2023 2023 professional oath financial reporting accounting quality accruals-based earnings management rationalization of fraud real-activities earnings management Oaths have gained momentum as a tool to strengthen...
Journal Articles
The Accounting Review (2021) 96 (4): 261–287.
Published: 01 July 2021
...Rui Ge; Yuan Ji; Henock Louis ABSTRACT We show that the number of governance provisions imposed on a firm by a strategic alliance partner decreases with the firm's accounting quality. This effect is weaker when the firm has greater bargaining power and stronger when the alliance project is riskier...
Journal Articles
The Accounting Review (2021) 96 (4): 233–260.
Published: 01 July 2021
...Sadok El Ghoul; Omrane Guedhami; Yongtae Kim; Hyo Jin Yoon ABSTRACT Using data from 19 countries over the 1990–2015 period, we examine how economic policy uncertainty (EPU) affects accounting quality. We find that accounting quality, measured based on Nikolaev's (2018) model, increases during...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (1): 377–400.
Published: 01 January 2021
...Ningzhong Li; Yun Lou; Clemens A. Otto; Regina Wittenberg-Moerman ABSTRACT We examine the relation between accounting quality and debt concentration in corporate capital structures (i.e., firms' tendency to rely predominantly on only a few types of debt). Motivated by theoretical and empirical...
Journal Articles
The Accounting Review (2020) 95 (3): 279–314.
Published: 01 May 2020
... version of this study was circulated under the title “Financial Reporting Differences Around the World: What Matters?” Editor's note: Accepted by Laurence van Lent. 6 2017 8 2019 2020 accounting quality codependence financial reporting international accounting IFRS...
Journal Articles
The Accounting Review (2020) 95 (2): 365–384.
Published: 01 March 2020
...Kara Wells ABSTRACT I investigate whether individual managers have an incremental effect on firms' accounting quality (AQ) after controlling for known determinants of AQ, time fixed effects, and firm fixed effects. To identify the manager-specific effect on firm AQ, I construct a dataset...
Includes: Supplementary data
Journal Articles
The Accounting Review (2015) 90 (3): 1201–1240.
Published: 01 May 2015
... enforcement SOX 404 accounting quality We examine the reporting of accounting restatements by foreign firms listed in the United States. Accounting rules in the U.S. require firms to issue a restatement correcting prior material errors upon discovery ( Financial Accounting...
Journal Articles
The Accounting Review (2015) 90 (2): 703–738.
Published: 01 March 2015
..., and the accounting and audit environments in a country can provide the World Bank with confidence that aid is being used as intended rather than being diverted for personal or political gain. We find that development aid loans are higher for countries with stronger accounting quality, where IFRS use is mandated...
Journal Articles
The Accounting Review (2012) 87 (4): 1415–1444.
Published: 01 July 2012
... 2012 2012 accounting quality asset pricing cash flow shocks cost of equity There is an ongoing debate as to whether the quality of accounting information influences firms' cost of equity capital. Much of the debate centers around the existence...