Search Results

• • 4 

    Academic Journals

  • Sort by: sorttype.publication.date.desc Newest sorttype.publication.date.asc Oldest sorttype.relevance Relevance

• Undoing the past: implications of earnings restatements; The number of earnings statement restatements has risen sharply, and a Financial Executives Research Foundation (FERF) study sheds light on some of the consequences to companies and their executives

  Authors:Stephen Bryan, Steven B. Lilien, William Ruland, and William M. SinnettFrom:Financial Executive (Vol. 21, Issue 2) Peer-Reviewed

  Mar. 20051,539 words Article Earnings restatements are in the news again, and it's no surprise that restated earnings often result in a serious blow to a company's stock price. On Jan. 4, 2005, Krispy Kreme Doughnuts Inc. said it would restate its...

• The impact of SFAS 88 transactions: puff or economic reality?

  Authors:In-Mu Haw, Kooyul Jung, and Steven B. LilienFrom:The CPA Journal (Vol. 61, Issue 10) Peer-Reviewed

  Oct. 19912,343 words Article Corporate financial statements containing substantial off-balance sheet amounts, such as unamortized projected benefit obligation and transition amounts, unamortized gains and losses, and unamortized prior service costs,...

• Overfunded defined benefit pension plan settlements without asset reversions

  Authors:In-Mu Haw, Kooyul Jung, and Steven B. LilienFrom:The Journal of Accounting and Economics (Vol. 14, Issue 3) Peer-Reviewed

  Sept. 1991 Article

   Citation Only

• Mandated accounting changes and managerial discretion

  Authors:Steven Balsam, In-Mu Haw, and Steven B. LilienFrom:The Journal of Accounting and Economics (Vol. 20, Issue 1) Peer-Reviewed

  July 199557 words Article

   Abstract Only