Material changes in accounting estimates and the usefulness of earnings.

Authors: Albrecht, Anne¹ (AUTHOR), Glendening, Matt² (AUTHOR), Kim, Kyonghee³ (AUTHOR) kimkyon9@broad.msu.edu, Lee, Kwang J.⁴ (AUTHOR)

Source: Review of Accounting Studies. Jun2024, Vol. 29 Issue 2, p1320-1359. 40p.

Subject Terms: *Disclosure in accounting, *Earnings management, *Investors, *Earnings announcements, *Disclosure, *Cash flow

The market for corporate control and dividend policies: Cross-country evidence from M&A laws

Authors: Glendening, Matt, Khurana, Inder K., Wang, Wei

Source: Journal of International Business Studies, 2016 Dec 01. 47(9), 1106-1134.

Access URL: http://www.jstor.org/stable/26170000