KO
Publications
- Trust in Fair Value Accounting: Evidence from the Field
- A new perspective on post‐earnings‐announcement‐drift: Using a relative drift measure
- Valuation Implications of FAS 159 Reported Gains and Losses From Fair Value Accounting for Liabilities
- Social capital and management commitment
- Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions
- Big Data Analytics for Business Intelligence in Accounting and Audit
- The impact of the IFRS 9 expected loss approach on accounting conservatism
- Differences in the Reliability of Fair Value Hierarchy Measurements: A Cross-Country Study
- Lease Characteristics, Agency Costs, and Tax Considerations
- An Examination of the Statistical Significance and Economic Relevance of Profitability and Earnings Forecasts from Models and Analysts
- Voluntary fair value disclosures beyond SFAS 157’s three-level estimates
- Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord
- The Effect of Board Independence on Information Asymmetry
- Theory and practice of the proposed conceptual framework: Evidence from the field
- The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on analysts’ information environment
- Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis