The Effect of Uncertainty About Future Accounting Standards on Financial Reporting Quality

Journal:: Management Science
Published:: 2025-05-16
DOI:: 10.1287/mnsc.2023.01469
Affiliations:: 2
Authors:: 2

Go to article

Institutions	Authors	Share
The University of Arizona (Arizona), United States of America (USA)	1.000000	0.50
Cornell University, United States of America (USA)	1.000000	0.50

Interested in Applied Economics?

Research leaders

2026 Research Leaders

The Nature Index 2026 Research Leaders reveal the leading institutions and countries/territories in the natural sciences, health sciences, applied sciences and social sciences, according to their output in Nature Index journals in 2025.

Access free

Latest supplement

Nature Index 2026 Nanoscience and nanotechnology

From programmable RNA architectures to next-generation materials for energy and healthcare, researchers are harnessing the unusual properties of the nanoscale to tackle some of society's biggest challenges. This supplement explores the discoveries that are driving the field, the hurdles that remain and the institutions that are leading in nanoscience and nanotechnology research.

Access free

Nature Index 2026 Chemistry

Chemistry research is undergoing a period of transformation, driven by new technologies and mounting environmental pressures. In this supplement, we explore the trends behind China’s extraordinary rise in chemistry output, and why efforts to curb the use of PFASs are accelerating worldwide. We also look at the innovations that could redefine how chemicals are designed, produced and recycled.

Access free

Research highlights of partners

Nonlinear materials add another dimension to light scattering

Institute for Basic Science (IBS)
26 Dec 2023
New doping method boosts solar cell efficiency

Southern University of Science and Technology (SUSTech)
30 Nov 2023
How the brain wakes up after anaesthesia

Southern University of Science and Technology (SUSTech)
31 Oct 2023

Research highlights