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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 Recognition
The 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 Letters
Principal-Versus-Agent Considerations in Revenue Recognition
2022-04-01
Authors

Kai Du, Henock Louis, Shuyang Wang

Topics
Audit + Compliance Financial Restatements Revenue Recognition
Decentralized 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 Recognition
The 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 Recognition
Do 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)

Topics
Executive Compensation Revenue Recognition