2014

最新文章

• A Theory on the Discontinuity in Earnings Distributions AI翻译
  作者：Li, Wei
  作者单位：University of Illinois System; University of Illinois Urbana-Champaign
• The Interactive Effects of Internal Control Audits and Manager Legal Liability on Managers' Internal Controls Decisions, Investor Confidence, and Market Prices AI翻译
  作者：Wu, Yi-Jing; Tuttle, Brad
  作者单位：University System of Ohio; Case Western Reserve University; University of South Carolina System; University of South Carolina Columbia
• Board Monitoring and Endogenous Information Asymmetry AI翻译
  作者：Tian, Jie Joyce
  作者单位：University of Waterloo
• Debt Financing and Accounting Conservatism in Private Firms AI翻译
  作者：Haw, In-Mu; Lee, Jay Junghun; Lee, Woo-Jong
  作者单位：Texas Christian University; University of Massachusetts System; University of Massachusetts Boston; Hong Kong Polytechnic University
  摘要：This study investigates the role of public debt financing in shaping accounting conservatism in privately held companies. We focus on the change in conservatism of private firms following initial issuance of public debt and examine the effects of agency conflicts between bondholders and shareholders on the change in conservatism. Regression analyses on a large sample of public bond issues by Korean private firms reveal the following: First, private firms with public debt exhibit a higher degre...
• Timeliness of Analysts' Forecasts: The Information Content of Delayed Forecasts AI翻译
  作者：Shroff, Pervin K.; Venkataraman, Ramgopal; Xin, Baohua
  作者单位：University of Minnesota System; University of Minnesota Twin Cities; University of Texas System; University of Texas Arlington; University of Toronto
• The relationship between perceived tone at the top and earnings quality (Retraction of vol 28, pg 1190, 2011) AI翻译
  作者：Hunton, J. E.; Hoitash, R.; Thibodeau, J. C.
• Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers? AI翻译
  作者：Christensen, Theodore E.; Drake, Michael S.; Thornock, Jacob R.
  作者单位：Brigham Young University; University of Washington; University of Washington Seattle
• Operating Leases and Credit Assessments AI翻译
  作者：Altamuro, Jennifer; Johnston, Rick; Pandit, Shailendra (Shail); Zhang, Haiwen (Helen)
  作者单位：University System of Ohio; Ohio State University; Rice University; University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital
• Information Acquisition and Opportunistic Behavior in Managerial Reporting AI翻译
  作者：Church, Bryan K.; Hannan, R. Lynn; Kuang, Xi (Jason)
  作者单位：University System of Georgia; Georgia Institute of Technology; Tulane University
• Discussion of The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings Per Share AI翻译
  作者：Burgstahler, David
  作者单位：University of Washington; University of Washington Seattle