Work

Accounting comparability and value relevance of accounting information: evidence from a change in revenue and expense recognition rules

Year: 2025

Type: article

Source: Accounting Research Journal

DOI: 10.1108/arj-07-2024-0255

Authors: Brandon D. Ater, Emrah Ekici, Thomas Noland, Christian Sobngwi

Institutions: Stephen F. Austin State University, University of Wisconsin–Eau Claire, University of Houston, The University of Texas Rio Grande Valley

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4413290552

FWCI: 5.401

Cites: 26

Cited by: 2

Related to: 10