Accounting and Business Research

Titel Veröffentlichungsdatum Sprache Zitate
The market for information—evidence from finance directors, analysts and fund managers1998/12/01English151
The European IFRS experiment: objectives, research challenges and some early evidence2011/08/01English150
Disclosure and the cost of capital: what do we know?2006/12/01English149
The Use and Abuse of Graphs in Annual Reports: Theoretical Framework and Empirical Study1992/09/01English144
Why regulate private firm disclosure and auditing?2017/06/08English143
Corporate Financial Reporting in New Zealand: An Analysis of User Preferences, Corporate Characteristics and Disclosure Practices for Discretionary Information1982/12/01English139
Regression Analysis in Accounting Disclosure Studies1998/06/01English137
Accounting information and analyst stock recommendation decisions: a content analysis approach2001/03/01English133
The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies1995/09/01English132
International Financial Reporting Standards: what are the benefits?2011/08/01English132
Are large auditors more accurate than small auditors?1999/06/01English130
Accounting for intangibles – a critical review of policy recommendations2008/01/01English129
Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems1997/09/01English127
Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings2003/12/01English126
Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management1999/09/01English119
The deteriorating usefulness of financial report information and how to reverse it2018/06/04English118
The Audit Report under Going Concern Uncertainties: An Empirical Analysis1992/09/01English117
A Survey of the Methods Used by UK Investment Analysts to Appraise Investments in Ordinary Shares1984/06/01English115
Measuring Harmonisation of Financial Reporting Practice1988/03/01English115
Earnings management or forecast guidance to meet analyst expectations?2009/01/01English114
Bias in the tone of forward‐looking narratives2010/01/01English114
Private disclosure and financial reporting1998/09/01English112
An Examination of Audit Delay: Further Evidence from New Zealand1991/12/01English112
Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market2004/03/01English112
Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets2006/03/01English109
Corporate reporting and accounting for externalities2018/06/04English108
An Investigation into Annual Report Readability and Corporate Risk-Return Relationships1986/09/01English108
How far can we trust earnings numbers? What research tells us about earnings management2013/08/01English106
What has the invisible hand achieved?2006/12/01English105
Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?2006/12/01English100