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Higson, C (2012) Financial statements: economic analysis and interpretation. Rivington, Cambridge. ISBN 9781845780111
Pozner, J-E and Mohliver, A (2018) Shine a light: how firm responses to announcing earnings restatements changed after Sarbanes-Oxley. Journal of Business Ethics. ISSN 0167-4544 (In Press)
Shivakumar, L, Ball, R and Li, X
(2015)
Contractibility of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption.
Journal of Accounting Research, 53 (5).
pp. 915-963.