3期

最新文章

• Do Internal Control Weaknesses Affect Firms' Demand for Accounting Skills? Evidence from US Job Postings AI翻译
  作者：Gao, Janet; Merkley, Kenneth J.; Pacelli, Joseph; Schroeder, Joseph H.
  作者单位：Georgetown University; Indiana University System; Indiana University Bloomington; IU Kelley School of Business; Harvard University; Indiana University System; IU Kelley School of Business; Indiana University Bloomington
  摘要：In this study, we examine whether firms respond to internal control weaknesses (ICWs) by requiring accounting-specific skills when hiring rank-and-file employees. Using unique data containing an extensive collection of job postings, we document significant increases in firms' job postings that list accounting skills after the disclosure of an ICW. This effect is more pronounced for firms with better financial resources and when ICWs are more severe or personnel-related. In addition, our result...
• The Value of Eliciting Information: Evidence from Sell-Side Analysts AI翻译
  作者：Yezegel, Ari
  作者单位：Bentley University
  摘要：The ability to elicit information is a critical skill that many analysts and other information agents strive to master. This paper develops and validates a novel approach to measure analysts' skill in eliciting information and studies its relation with analysts' performance. The results suggest that analysts who are skilled in eliciting information issue more accurate forecasts and more informative stock recommendations. Further, skilled analysts' recommendations are incrementally more informa...