Bernard Raffournier

Accounting · 2002–2014

A researcher in the Science corpus: 3 papers; trusts 29 researchers and is trusted by 1 researcher here, as inferred from the citation graph.

Subfields

Whom Bernard Raffournier trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

  1. Ashiq Ali
  2. Ray Ball
  3. Maureen F. McNichols
  4. Mark H. Lang
  5. Patricia M. Dechow
  6. Lee-Seok Hwang
  7. Ilia D. Dichev
  8. David F. Larcker
  9. Mary E. Barth
  10. Keith L. Jones

Who trusts Bernard Raffournier overall

  1. V. Beattie

Papers from Bernard Raffournier's perspective

Ordered by how strongly the researchers Bernard Raffournier trusts endorse each paper. Same corpus, a different order for every researcher.

  1. The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
  2. Audit committee, board of director characteristics, and earnings management
  3. Incentives versus standards: properties of accounting income in four East Asian countries
  4. Earnings Management and Investor Protection: An International Comparison
  5. THE EFFECT OF INTERNATIONAL INSTITUTIONAL FACTORS ON PROPERTIES OF ACCOUNTING EARNINGS
  6. Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data
  7. PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES
  8. Capital Markets Research in Accounting
  9. Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
  10. The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Their papers