Informationsinstrumente und Kapitalmarkt
Author:
Publisher
Springer Fachmedien Wiesbaden
Link
http://link.springer.com/content/pdf/10.1007/978-3-658-13205-7_2
Reference142 articles.
1. AbuGhazaleh, N, M./Al-Hares, O. M./Roberts, C.: Accounting Discretion in Goodwill Impairments: UK Evidence, Journal of International Financial Management & Accounting 2011, 165–204
2. Alissa, W./Bonsall IV, S. B./Koharki, K./Penn Jr., M. W.: Firms’ use of accounting discretion to influence their credit ratings, Journal of Accounting and Economics 2013, 129–147
3. Altamuro, J./Zhang, H.: The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights, Review of Accounting Studies 2013, 833–858
4. Amel-Zadeh, A./Barth, M. E./Landsman, W. R.: Does Fair Value Accounting Contribute to Procyclical Leverage? Working Paper 3/2014
5. Armstrong, C.S./Guay, W. R./Weber, J. P.: The Role of information and financial reporting in corporate governance and debt contracting, Journal of Accounting and Economics 2010, 179–234
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