Zobrazeno 1 - 10
of 48
pro vyhledávání: '"Yaowen Shan"'
Publikováno v:
Accounting Review, 98(1), 215-250. American Accounting Association
Prior research finds that clients of high-quality auditors report higher-quality GAAP earnings. We extend this research to investigate whether auditor quality is associated with the quality of voluntarily disclosed non-GAAP earnings measures. Using a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f7cbba338e6d07e6595d3ed4455058a6
https://cris.maastrichtuniversity.nl/en/publications/2face640-d74e-481a-8c96-e69c19bd9ed0
https://cris.maastrichtuniversity.nl/en/publications/2face640-d74e-481a-8c96-e69c19bd9ed0
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ed8c161b080233813cba7d0d787f1d2
https://doi.org/10.2139/ssrn.4404964
https://doi.org/10.2139/ssrn.4404964
Autor:
Yaowen Shan, Sue Wright
Publikováno v:
Australian Accounting Review. 33:3-4
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::97f15bf943d6bf3ba12ef097f93717f4
https://doi.org/10.1111/auar.12399
https://doi.org/10.1111/auar.12399
Publikováno v:
Accounting & Finance.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e0169b718d3e7debc4b7a1c8e69b118c
https://doi.org/10.1111/acfi.13005
https://doi.org/10.1111/acfi.13005
Publikováno v:
Academy of Management Proceedings. 2022
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d5e5489f16895279ef8e815262489152
https://doi.org/10.5465/ambpp.2022.10954abstract
https://doi.org/10.5465/ambpp.2022.10954abstract
Publikováno v:
Finance Research Letters. 53:103644
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4f8bb59677757853383559b09376adf9
https://doi.org/10.1016/j.frl.2023.103644
https://doi.org/10.1016/j.frl.2023.103644
Publikováno v:
Australian Accounting Review. 30:159-177
© 2020 CPA Australia We survey the use of financial performance measures in determining executive pay among significant Australian financial institutions. We document evidence of the pervasiveness with which externally disclosed non-GAAP (non-Genera
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::987645532b050d6bfc9f3ba86cb89c77
https://doi.org/10.1111/auar.12315
https://doi.org/10.1111/auar.12315
We use two US court rulings as exogenous shocks to firms' litigation environment and examine the changes in conservative financial reporting following these court decisions. The Silicon Graphics ruling in 1999 imposed a heightened pleading standard a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::788c39bce645cec3b20829d8febe9045
https://hdl.handle.net/10453/162184
https://hdl.handle.net/10453/162184
