The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research

By Laureen A. Maines, J. Wahlen. 2006

212 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/4b364a8f531565c79728717f9903553b96e018ba

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. S. Boelens
2. Geert Braam

In Economics and Econometrics

1. S. Boelens
2. Geert Braam

In Management Information Systems

1. S. Boelens
2. Geert Braam

Citations in the corpus

• Quality of financial reporting: measuring qualitative characteristics (2009, background): “Consistent with prior literature, these results suggest that annual reports prepared in accordance with IFRS offer more relevant information (Maines & Wahlen, 2006; Bennett et al., 2006; Benston et al., 2006; Psaros & Trotman, 2004; Schipper & Vincent, 2003), whereas US GAAP annual reports provide…”