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作者：Lock, Brandon
作者单位：City University of New York (CUNY) System; Baruch College (CUNY)
摘要：This study investigates whether and how firm-specific news media coverage affects corporate voluntary disclosure. I predict that media coverage influences managers' disclosure decisions by directing investor attention toward firms and increasing investor demand for firm information. I find that managers are more likely to issue earnings guidance if their recent earnings guidance receives more media coverage. The relation between media coverage and guidance issuance is stronger for news article...
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作者：Barnes, Beau Grant; Cussatt, Marc; Dalton, Derek W.; Harp, Nancy L.
作者单位：Washington State University; Clemson University
摘要：Despite years of initiatives to improve gender equity in public accounting firms, women continue to be underrepresented at the partner level. Supporting women's aspirations to become partner is important to ensure there are more women in the pipeline of potential partners. However, we argue that challenges during the COVID-19 pandemic are likely to have negative downstream effects on accounting firms' efforts to improve female partner representation. Therefore, using a survey of 192 certified ...
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作者：Hou, Fangfang; Mengistu, Muhabie Mekonnen; Ng, Jeffrey; Zhang, Janus Jian
作者单位：Xiamen University; University of Wollongong; University of Hong Kong; Hong Kong Baptist University
摘要：Credit information sharing allows creditors to obtain borrowers' relevant credit information, and it can improve borrowers' investment outcomes that are funded by debt. Using reforms to European countries' public credit registries (PCRs) to capture mandated information sharing among creditors, we examine the impact of such sharing on firms' investment efficiency. We find that information sharing enhances firms' investment efficiency, which we measure by their investment-q sensitivity. This fin...
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作者：Donahue, Stephanie; Malsch, Bertrand
作者单位：Laval University; Queens University - Canada
摘要：The objective of this research is to better understand experts' contributions to the prospective evaluation of a new audit standard-in this case, key audit matter (KAM) reporting. To this end, we assisted the Canadian Auditing and Assurance Standards Board by leading its consultation of 22 expert financial statement users. The methodology employed to observe our participants' opinions and cognitive processes involves thought protocol and interviews. By analyzing the rhetorical base of experts'...
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作者：Mayer, Maryse; Gendron, Yves
作者单位：Laval University
摘要：In this field study, we examine tax advisors' decision-making process when developing tax planning arrangements. Through interviews with 40 tax advisors, our analysis indicates that tax savings may come at a price in practice by unveiling adverse post-implementation experiences shared by tax partners. Partners find themselves in a tricky position at the time they form their recommendation as they cannot be certain that their client will be able to live with their tax structure-that is, maintai...
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作者：Khan, Urooj; Peddireddy, Venkat; Rajgopal, Shiva
作者单位：University of Texas System; University of Texas Austin; China Europe International Business School; Columbia University
摘要：We develop a composite firm-year earnings quality score (EQSCORE) that uses signals based on fundamental analysis. We obtain a proprietary data set of 613 reports about aggressive reporting practices over 2004-2009 for 230 unique firms from a research firm (RF). From these reports, we identify red flags of poor earnings quality relating to (1) sales quality, (2) margin quality, (3) cash flow quality, (4) corporate governance, (5) audit, and (6) others. We construct the EQSCORE using 51 signals...
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作者：Douthit, Jeremy; Mao, Zhiping (Kyle); Martin, Patrick
作者单位：University of Arizona; Texas State University System; Texas State University San Marcos; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh
摘要：We examine whether a firm's corporate social responsibility (CSR) actions that benefit external parties can cause the firm's employees to reduce their effort. We expect employees will reduce their effort in response to their firm's external CSR actions when they perceive that they are treated poorly by the firm and that the firm's external CSR actions use resources that could have been readily transferred toward improving employee treatment. We expect that, when employees hold both of these pe...
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作者：Demers, Elizabeth; Gaertner, Fabio B.; Kausar, Asad; Li, Heather; Steele, Logan B.
作者单位：University of Waterloo; University of Wisconsin System; University of Wisconsin Madison; American University; Bentley University; Oregon State University
摘要：We examine whether the change in earnings announcement textual tone, aggregated across individual publicly traded firms, helps predict gross domestic product (GDP) growth. The literature finds that changes in aggregate accounting earnings do help predict GDP growth, but only when aggregate earnings changes are negative. Because conservative accounting rules limit managers' ability to communicate positive news promptly, we examine the tone of quarterly corporate earnings announcements as a poss...
