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Journal of Accounting and Public Policy, Tập 30, Số 05, 2011
Mục lục:
DòngNội dung
1The choice between private and public capital markets: The importance of disclosure standards and auditor discipline to countries divesting state-owned enterprises / Omrane Guedhami, Jeffrey A. Pittman
2Causal disclosures on earnings and earnings management in an IPO setting / Walter Aerts, Peng Cheng
3Accruals quality and the incentive contracting role of earnings / Emma Yan Peng
4IFRS and the regulatory environment: The case of U.S. investor allocation choice / Kim M. Shima, Elizabeth A. Gordon