Academic Citations
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Results: 6
Heterogeneity in the Financial-Reporting Effects of ASC 606 Adoptions: Evidence from an Industry-Focused Approach
2022-05-16
Authors
Diana Choi, Sehwa Kim, Xue Wang
Topics
Revenue RecognitionThe Decision-Usefulness of ASC 606 Revenue Disaggregation
2022-05-07
Authors
Lisa A. Hinson, Gabriel Pundrich, Mark Zakota
Topics
Corporate + Legal Revenue Recognition SEC Comment LettersPrincipal-Versus-Agent Considerations in Revenue Recognition
2022-04-01
Authors
Kai Du, Henock Louis, Shuyang Wang
Topics
Audit + Compliance Financial Restatements Revenue RecognitionDecentralized Finance: Regulating Cryptocurrency Exchanges
2021-04-28
Authors
Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)
Topics
Audit + Compliance Financial Restatements Revenue RecognitionThe Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606
2021-04-28
Authors
Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)
Topics
Revenue RecognitionDo Corporate Insiders Use External Signals in Performance Evaluation? Evidence on SEC Comment Letters
2018-11-28
Authors
Si Chen (Central University of Finance and Economics (CUFE)) Rong Huang (City University of New York (CUNY) - Stan Ross Department of Accountancy) Bo Zhang (School of Business, Renmin University of China) Ran Zhang (Guanghua School of Management)