Zobrazeno 1 - 10
of 30
pro vyhledávání: '"Laureen A. Maines"'
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::be95f694d53255dc71aef46a650a8dc1
https://doi.org/10.2139/ssrn.4337107
https://doi.org/10.2139/ssrn.4337107
Publikováno v:
The Accounting Review. 92:137-154
A fundamental accounting question is whether investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows. We conduct two experiments to examine this question. Absent additional information concerning the li
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::47dbac39753063c979604b72c12d833b
https://doi.org/10.2308/accr-51568
https://doi.org/10.2308/accr-51568
Autor:
Laureen A. Maines, Shana Clor-Proell
Publikováno v:
Journal of Accounting Research. 52:671-701
We investigate whether recognition on the face of the financial statements versus disclosure in the footnotes influences the amount that financial managers report for a contingent liability. Using an experiment with corporate controllers and chief fi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f29d8f20a23dd31ed7175bcecd000505
https://doi.org/10.1111/1475-679x.12053
https://doi.org/10.1111/1475-679x.12053
Publikováno v:
Business Horizons. 53:445-453
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::619861c58bc0356edc84f2607d267b18
https://doi.org/10.1016/j.bushor.2010.05.006
https://doi.org/10.1016/j.bushor.2010.05.006
Publikováno v:
Business Horizons. 52:531-537
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0d184c08f52cd1a5bf7d42866c84edf9
https://doi.org/10.1016/j.bushor.2009.06.006
https://doi.org/10.1016/j.bushor.2009.06.006
Publikováno v:
Business Horizons. 51:371-377
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::47058f13ab2bfdf1ee18135d80df553e
https://doi.org/10.1016/j.bushor.2008.05.002
https://doi.org/10.1016/j.bushor.2008.05.002
Autor:
Laureen A. Maines
Publikováno v:
Business Horizons. 51:105-111
Pensions represent a significant financial burden for many companies and a critical source of retirement income for employees. Accordingly, it is important that corporate financial statements transparently present information about the financial heal
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dd72a711a33804a1e6abf12daaa2918b
https://doi.org/10.1016/j.bushor.2007.11.001
https://doi.org/10.1016/j.bushor.2007.11.001
Autor:
Laureen A. Maines
Publikováno v:
Business Horizons. 50:359-364
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1ab74216a849bfbec479db336dd4e4e5
https://doi.org/10.1016/j.bushor.2007.05.001
https://doi.org/10.1016/j.bushor.2007.05.001
The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research
Autor:
James M. Wahlen, Laureen A. Maines
Publikováno v:
Accounting Horizons. 20:399-425
Reliability is an essential characteristic for accounting information to be useful for decision making. Reliability represents the extent to which the information is unbiased, free from error, and representationally faithful (FASB 1980). Despite the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8940331c09c0e6ffa8282588c35299c
https://doi.org/10.2308/acch.2006.20.4.399
https://doi.org/10.2308/acch.2006.20.4.399
Publikováno v:
Behavioral Research in Accounting. 18:85-102
In this paper, we examine the role experimental research plays in developing accounting knowledge. We use as a framework for this examination an information economic perspective, positing that the general goal of accounting research is legitimate, co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cd04fef7f7ed5a7a9198000766326ebf
https://doi.org/10.2308/bria.2006.18.1.85
https://doi.org/10.2308/bria.2006.18.1.85