Ausgabe 4/2007
Inhalt (6 Artikel)
Economic consequences of financial reporting changes: diluted EPS and contingent convertible securities
Carol A. Marquardt, Christine I. Wiedman
An alternative interpretation of the discontinuity in earnings distributions
William H. Beaver, Maureen F. McNichols, Karen K. Nelson
An evaluation of SFAS No. 130 comprehensive income disclosures
Dennis Chambers, Thomas J. Linsmeier, Catherine Shakespeare, Theodore Sougiannis
Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings
Young-Soo Choi, Stephen Lin, Martin Walker, Steven Young
Financial statement effects of adopting international accounting standards: the case of Germany
Mingyi Hung, K. R. Subramanyam