… M Burnett, N Parker, S Kurth and SD Horn DD Blatter, ED Bigler, SD Gale, SC Johnson, CV
… Hubbard BM, Anderson JM. A quantitative study of cerebral atrophy in old age and senile …

We examine whether audit quality affects the trade-off between accrual-based and real
earnings management. We hypothesize that firms motivated to manage earnings per share (EPS…

PURPOSE To determine the magnitude and time course of changes in the volume of brain
and intracranial cerebrospinal fluid (CSF) spaces in patients who have sustained traumatic …

For fiscal years starting on or after January 1, 2011, Canada abandoned Canadian Generally
Accepted Accounting Principles ( GAAP ) and adopted International Financial Reporting …

This study demonstrates the importance of separating the probabilities of misstatement
occurrence and detection when examining financial statement restatements. Despite the many …

The US Securities and Exchange Commission designates foreign-domiciled firms with
securities trading in the US markets as either foreign private issuers (FPIs) or domestic filers and …

Canada delegates securities regulation to the provincial securities regulators where each
Canadian firm is headquartered. Legal origin theories predict weaker enforcement due to less …

In this study, we examine GAAP‐compliant and non‐compliant revenue accruals among non‐fraud,
non‐error restated firm‐years. The restatement setting isolates and quantifies …

The Division of Training and Medical Applications plans and conducts nationwide programs
to reduce unnecessary exposure from the use of x radiation in the healing arts. In order to …

… BM is stockholders' equity divided by market value. ROA is net income divided by total … BM
is the book-to-market ratio defined as stockholders' equity divided by the market value of equity…