2期

最新文章

• Discussion of Detecting Deceptive Discussions in Conference Calls AI翻译
  作者：Bloomfield, Robert
  作者单位：Cornell University
• The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource AI翻译
  作者：Sedatole, Karen L.; Vrettos, Dimitris; Widener, Sally K.
  作者单位：Michigan State University; Southern Methodist University; Rice University
  摘要：Using archival data from the U.S. passenger airline industry, this study examines whether management control mechanisms aimed at mitigating moral hazard explain outsourcing decisions over and above transaction cost economics (TCE) determinants documented in prior research. Consistent with TCE theory, we find that in-house production efficiencies and our proxy for transaction risk (i.e., deriving from transaction infrequency, transaction complexity, and relationship-specific investments) signif...
• Discussion of Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage AI翻译
  作者：Van Buskirk, Andrew
  作者单位：University System of Ohio; Ohio State University
• Analyzing Speech to Detect Financial Misreporting AI翻译
  作者：Hobson, Jessen L.; Mayew, William J.; Venkatachalam, Mohan
  作者单位：University of Illinois System; University of Illinois Urbana-Champaign; Duke University
  摘要：We examine whether vocal markers of cognitive dissonance are useful for detecting financial misreporting. We use speech samples of CEOs during earnings conference calls, and generate vocal dissonance markers using automated vocal emotion analysis software. We begin by assessing construct validity for the software-generated dissonance markers by correlating them with four dissonance-from-misreporting proxies obtained in a laboratory setting. We find a positive association between these proxies ...
• Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities AI翻译
  作者：Van Lent, Laurence
  作者单位：Tilburg University
• Detecting Earnings Management: A New Approach AI翻译
  作者：Dechow, Patricia M.; Hutton, Amy P.; Kim, Jung Hoon; Sloan, Richard G.
  作者单位：University of California System; University of California Berkeley; Boston College; State University System of Florida; Florida International University
  摘要：This paper provides a new approach to test for accrual-based earnings management. Our approach exploits the inherent property of accrual accounting that any accrual-based earnings management in one period must reverse in another period. If the researcher has priors concerning the timing of the reversal, incorporating these priors can significantly improve the power and specification of tests for earnings management. Our results indicate that tests incorporating reversals increase test power by...
• Detecting Deceptive Discussions in Conference Calls AI翻译
  作者：Larcker, David F.; Zakolyukina, Anastasia A.
  作者单位：Stanford University
  摘要：We estimate linguistic-based classification models of deceptive discussions during quarterly earnings conference calls. Using data on subsequent financial restatements and a set of criteria to identify severity of accounting problems, we label each call as truthful or deceptive. Prediction models are then developed with the word categories that have been shown by previous psychological and linguistic research to be related to deception. We find that the out-of-sample performance of models base...
• Discussion of The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource AI翻译
  作者：Campbell, Dennis
  作者单位：Harvard University