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Now showing items 21-30 of 33
Real Earnings Management, Habitually Meeting/closely Beating Analysts' Forecasts, And Firms' Long-term Economic Performance
(Accounting, 2014-09-17)
Real earnings management (REM) has gained more attention due to its more extensive application than that before the enactment of Sarbanes-Oxley Act (SOX). Analysts' earnings forecast is an important benchmark for both the ...
An Exploration Of The Associations Among Corporate Sustainability Performance, Corporate Governance, And Corporate Financial Performance
This study examines the relationship between corporate governance and corporate sustainability performance (CSP), the relationship between corporate sustainability performance and corporate financial performance (CFP), and ...
Firm-Specific Information Environment and Analyst Forecast
(2018-05-04)
I examine how firm-specific private and public information affect analyst forecast revisions. I find that when managers easily beat (struggle to meet) the consensus forecasts in the previous quarter, financial analysts ...
Overvaluation And Stock Price Crashes: The Effects Of Earnings Management
(Accounting, 2014-03-12)
Prior literature has shown that managers have incentives to opportunistically and selectively withhold bad news from investors because of career concerns, compensation contracts, litigation risks, earnings targets, and ...
Executive Compensation, Corporate Tax Aggressiveness and Financial Reporting Aggressiveness: Evidence from SFAS 123R
(2017-05-08)
Using a variety of research methods, prior empirical research finds that executive compensation influences the behavior of managers, particularly with decisions involving risk. These studies show that, when executive ...
Social Exchange And Post-employment Citizenship: Evidence From Public Accounting
(Accounting, 2010-07-19)
In this study I examine why some ex-employees more than others choose to benefit their former firm (post-employment citizenship). The study is based on social exchange theory and involves former employees of a Big Four ...
DOES IFRS ADOPTION AFFECT ANALYST FORECAST BEHAVIOR? EVIDENCE FROM FOREIGN PRIVATE ISSUERS IN THE UNITED STATES
(2017-08-08)
The globalization of business and finance has led to the adoption of International Financial Reporting Standards (IFRS) in more than 100 countries, and numerous studies have examined the consequences of IFRS adoption in ...
TOP LEGAL EXECUTIVES AND MERGERS AND ACQUISITIONS PROCESS AND OUTCOMES
(2021-08-02)
The role of a firm’s in-house top legal executives has become more prominent in recent years due to regulatory changes, increasing litigation, and growing risk and liability in the corporate world. Top legal executives act ...
Agency Costs, CEO Compensation, And Leasing Activities
(Accounting, 2014-07-14)
Various elements in firms' capital structures have been documented to be associated with conflicts of interests among shareholders, creditors, and managers. In this paper, I hypothesize that the use of leases affects manager ...
The Interactions Between Real Earnings Management And Short Selling Activity
(Accounting, 2014-07-14)
This study builds on two streams of literature that recently draw the attention of researchers: real earnings management (REM) and short selling. Graham et al. (2005) reports that managers choose REM over accounting methods ...