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作者：Atiase, RK; Platt, DE; Tse, SY
作者单位：University of Texas System; University of Texas Austin
摘要：Firms incur restructuring charges as a result of actions intended to improve their operating performance. However, there is little evidence on whether restructuring charges are associated with improved performance. We examine a sample of firms reporting restructuring in 1991-93 and find that the restructuring firms' earnings increase over the levels immediately before restructuring. Compared with a control sample of firms that report no restructuring, the restructuring firms improve their earn...
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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 ...
