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作者：Palmrose, ZV; Scholz, S
作者单位：University of Southern California
摘要：Our study examines the circumstances of non-GAAP financial reporting by 492 U.S. companies that announced restatements from 1995 to 1999. We focus on income statements to analyze the occurrence and resolution of litigation over restatements and explore the role of accounting items in bringing and resolving this litigation. We provide evidence on the pervasiveness of accounting misstatements, describe their nature, and show how, if at all, they affect litigation. We assess the nature of restate...
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作者：Buchheit, S
作者单位：Texas Tech University System; Texas Tech University
摘要：Although neoclassical economic theory predicts that fixed cost magnitude and fixed cost reporting format will not influence short-term pricing decisions, these factors systematically affected pricing decisions in a duopoly experiment. Increasing fixed cost magnitude (a pure sunk cost in this study) across experimental conditions caused participants to first lower, then raise, competitive prices. Consistent with the psychological phenomenon of loss aversion, this change in pricing behavior redu...
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作者：Swanson, EP
作者单位：Texas A&M University System; Texas A&M University College Station
摘要：Business schools evaluate publication records, especially for the promotion and tenure decision, by comparing the quality and quantity of a candidate's research with those of peers within the same discipline (intradisciplinary) and with those of academics from other business disciplines (interdisciplinary). A recently developed analytical model of the research review process provides theory about the norms used by editors and referees in deciding whether to publish research papers. The model p...
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作者：Kinney, MR; Wempe, WR
作者单位：Texas A&M University System; Texas A&M University College Station; Texas Christian University
摘要：Using matched samples of JIT adopters and nonadopters, we examine the association of JIT adoption with firms' financial reporting and tax incentives, earnings-management histories, and LIFO reserve levels. We find evidence that adoption decisions are influenced by the interaction of firms' LIFO reserves with their income smoothing, debt covenant, and tax incentives. We also find that adoption is less likely for firms historically engaging in high degrees of earnings management, particularly wh...
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作者：Gendron, Y; Barrett, M
作者单位：University of Alberta; University of Cambridge
摘要：This paper examines the attempts by the North American accounting institutes to develop a new market in e-commerce assurance based on their claims to professional expertise through the WebTrust project. Employing actor-network theory in an in-depth longitudinal field study, we investigate how WebTrust was originally developed and promoted as a seal of business-to-consumer assurance, which largely failed to generate support in the marketplace. Proponents were subsequently able to generate more ...
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作者：Rankin, FW
作者单位：Washington University (WUSTL)
摘要：This paper explores the behavior of workers in an environment where it is efficient to engage in the mutual exchange of help. Experimental data show that output and workers' payoffs are greater under team-based incentives than under individual incentives in an environment where coordination is difficult. However, when the environment is more conducive to coordination (that is, a setting where agents interact repeatedly), output and payoffs are greater under individual incentives. Manipulation ...
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作者：Dontoh, A; Radhakrishnan, S; Ronen, J
作者单位：New York University; University of Texas System; University of Texas Dallas
摘要：Recently, a growing body of literature has suggested that financial statements have lost their value-relevance because of a shift from a traditional capital-intensive economy to a high-technology, service-oriented economy. These conclusions are based on studies that find a temporal decline in the association between stock prices and accounting information (earnings and book values). This paper empirically tests a theoretical prediction arising from the noisy rational expectations equilibrium m...
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作者：Marquardt, CA; Wiedman, CI
作者单位：New York University; Western University (University of Western Ontario)
摘要：There is relatively little evidence on the specific accruals used to manage earnings. This paper examines this issue by considering the use of specific accruals in three earnings-management contexts: equity offerings, management buyouts, and firms avoiding earnings decreases. We argue that the costs of managing earnings through different income statement items vary and that the benefits of earnings management through each of these items depend on the context. We thus make differential predicti...
