The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism J Black, JZ Chen, M Cussatt The Accounting Review 93 (5), 119-144, 2018 | 35 | 2018 |
Information Production and the Duration of Accounting Fraud J Black, M Nilsson, R Pinheiro, M Silva Journal of Law, Finance and Accounting 6 (2), 263-314, 2021 | 15* | 2021 |
Legal expertise and the role of litigation risk in firms' conservatism choices J Black, CG Ham, MD Kimbrough, HY Yee The Accounting Review 97 (4), 105-129, 2022 | 12 | 2022 |
Managerial discretion and the comparability of fair value estimates J Black, JZ Chen, M Cussatt Journal of Accounting and Public Policy 41 (1), 106878, 2022 | 8 | 2022 |
Determinants and Consequences of Management’s Reporting Materiality Discretion J Black, P Choudhary, TH Goodman Determinants and Consequences of Management’s Reporting Materiality …, 2023 | 1 | 2023 |
Does fair value accounting affect how banks convey information about future performance? Evidence from SFAS 115 J Black, T Godwin, DG Harris Evidence from SFAS 115, 2021 | 1 | 2021 |