2013

最新文章

• The Effect of Enterprise Systems Implementation on the Firm Information Environment AI翻译
  作者：Dorantes, Carlos-Alberto; Li, Chan; Peters, Gary F.; Richardson, Vernon J.
  作者单位：Tecnologico de Monterrey; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; University of Arkansas System; University of Arkansas Fayetteville
  摘要：This study uses an archival research design to assess the impact of enterprise systems on a firm's internal information environment as reflected in the production of management earnings forecasts. Specifically, the authors hypothesize that, if enterprise systems improve management's access to decision-relevant internal information, higher quality management earnings forecasts should ensue. Consistent with disclosure theory and the purported technical characteristics of enterprise systems, the ...
• How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice? AI翻译
  作者：Fiolleau, Krista; Hoang, Kris; Jamal, Karim; Sunder, Shyam
• Accounting Conservatism and Debt Contracts: Efficient Liquidation and Covenant Renegotiation AI翻译
  作者：Li, Jing
  作者单位：Carnegie Mellon University
• Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs AI翻译
  作者：Bhattacharya, Nilabhra; Desai, Hemang; Venkataraman, Kumar
  作者单位：Southern Methodist University
• How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs AI翻译
  作者：Leone, Andrew J.; Rice, Sarah; Weber, Joseph P.; Willenborg, Michael
  作者单位：University of Miami; University of Connecticut; Massachusetts Institute of Technology (MIT)
• Corporate Risk Management and Hedge Accounting AI翻译
  作者：Panaretou, Argyro; Shackleton, Mark B.; Taylor, Paul A.
  作者单位：Lancaster University
• How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice? AI翻译
  作者：Fiolleau, Krista; Hoang, Kris; Jamal, Karim; Sunder, Shyam
  作者单位：University of Waterloo; Tulane University; University of Alberta; Yale University
• The Effect of External Monitoring on Accrual-Based and Real Earnings Management: Evidence from Venture-Backed Initial Public Offerings AI翻译
  作者：Wongsunwai, Wan
  作者单位：Northwestern University
  摘要：This paper investigates the effect of venture capitalist (VC) quality on earnings management in firms conducting initial public offerings of their equity stock, focusing on manipulation of both accruals and real activities. I develop a measure of VC quality based on a principal components factor analysis using data that are obtainable for virtually all VC firms. This metric is highly correlated with VC funds' financial returns, and with the likelihood of successful exits through initial public...
• The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers AI翻译
  作者：Abernethy, Margaret A.; Bouwens, Jan; Van Lent, Laurence
  作者单位：University of Melbourne; Tilburg University
• Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality? AI翻译
  作者：Dehaan, Ed; Hodge, Frank; Shevlin, Terry
  作者单位：Stanford University; University of Washington; University of Washington Seattle; University of California System; University of California Irvine