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作者：Evans, John Harry, III; Feng, Mei; Hoffman, Vicky B.; Moser, Donald V.; Van der Stede, Wim A.
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; University of London; London School Economics & Political Science
摘要：We provide a list of points to consider (PTCs) to help researchers self-assess whether they have addressed certain common issues that arise frequently in accounting research seminars and in reviewers' and editors' comments on papers submitted to journals. Anticipating and addressing such issues can help accounting researchers, especially doctoral students and junior faculty members, convert an initial empirical accounting research idea into a thoughtful and carefully designed study. Doing this...
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作者：Griffith, Emily E.; Hammersley, Jacqueline S.; Kadous, Kathryn
作者单位：University of Wisconsin System; University of Wisconsin Madison; University System of Georgia; University of Georgia; Emory University
摘要：Auditors and regulators have invested heavily in improving audits of estimates in recent years, but problems in this area persist. We examine the causes of these problems and why they persist. To do so, we interview 24 very experienced auditors about how they audit complex accounting estimates such as fair values and impairments and what problems they experience in the process. We find that auditors overwhelmingly choose to audit the details of management's estimate rather than use other allow...
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作者：Brown, Kareen E.
作者单位：Brock University
摘要：This research studies whether severance agreements may reduce fraudulent earnings management, and whether severance pay mitigates executives' career concerns. In a sample of large U.S. firms, those with higher severance pay are less likely to be subject to accounting and auditing enforcement releases (AAERs) by the U.S. Securities and Exchange Commission (SEC). Among S&P 500 firms in the post-SOX period with premanaged earnings below analyst forecasts, firms with higher severance pay are less ...
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作者：Hamm, Sophia J. W.; Jung, Michael J.; Wang, Clare
作者单位：University System of Ohio; Ohio State University; New York University; Northwestern University
摘要：We examine the determinants and outcomes of Chief Executive Officers (CEOs) accepting a $1 salary, a compensation practice that occurs relatively frequently in high-profile firms and is debated by regulators, investors, and the media. Using a hand-collected sample of 93 CEOs from 91 firms between 1993 and 2011, we examine the triggers preceding the $1 salary decision, the factors associated with the decision, subsequent stock returns, and the outcomes for the CEOs. Our evidence is consistent w...
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作者：Sengupta, Partha; Zhang, Suning
作者单位：United States Department of the Treasury; Office of the Comptroller of the Currency; George Mason University
摘要：We examine the relationship between a firm's disclosure quality and equity-based compensation of independent members of the board of directors. The dimensions of disclosure quality we focus on are management's earnings guidance and information flowthrough financial analysts. Using both levels and changes specifications, we find the average ratio of equity-based pay to total pay of independent board members to be positively related to a firm's disclosure quality. Our findings are robust to the ...
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作者：Hou, Qingchuan; Jin, Qinglu; Yang, Rong; Yuan, Hongqi; Zhang, Guochang
作者单位：Shanghai University of Finance & Economics; Rochester Institute of Technology; Fudan University; Hong Kong University of Science & Technology
摘要：Since the Split Share Structure Reform took effect in China in 2005, holders of nontradable shares (controlling shareholders) have had to negotiate with holders of tradable shares (minority shareholders) to gain the liquidity right. In a typical deal reached, the controlling shareholder agrees to pay share compensation to minority shareholders and, in many cases, also pledges to meet a specific firm performance target (performance commitments). Using this reform setting, we examine the impact ...
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作者：Evans, John Harry, III; Feng, Mei; Hoffman, Vicky B.; Moser, Donald V.; Van der Stede, Wim A.
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; University of London; London School Economics & Political Science
摘要：We provide a list of points to consider (PTCs) to help researchers self-assess whether they have addressed certain common issues that arise frequently in accounting research seminars and in reviewers' and editors' comments on papers submitted to journals. Anticipating and addressing such issues can help accounting researchers, especially doctoral students and junior faculty members, convert an initial empirical accounting research idea into a thoughtful and carefully designed study. Doing this...
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作者：Griffith, Emily E.; Hammersley, Jacqueline S.; Kadous, Kathryn
作者单位：University of Wisconsin System; University of Wisconsin Madison; University System of Georgia; University of Georgia; Emory University
摘要：Auditors and regulators have invested heavily in improving audits of estimates in recent years, but problems in this area persist. We examine the causes of these problems and why they persist. To do so, we interview 24 very experienced auditors about how they audit complex accounting estimates such as fair values and impairments and what problems they experience in the process. We find that auditors overwhelmingly choose to audit the details of management's estimate rather than use other allow...
