3期

最新文章

• An empirical analysis of an incentive plan with relative performance measures: Evidence from a postal service AI翻译
  作者：Matsumura, Ella Mae; Shin, Jae Yong
  作者单位：University of Wisconsin System; University of Wisconsin Madison
  摘要：Using 1997-1999 annual performance evaluation data of 214 postal stores in Korea, we find that financial performance improves following the implementation of an incentive plan that includes relative performance measures, and that under this incentive plan, the degree of common uncertainty is positively associated with store profitability. We also find evidence that the incentive effect of the plan is mitigated in stores at which the employees' perceived unfairness is likely to be high. Finally...
• Audit partner tenure and audit quality AI翻译
  作者：Carey, Peter; Simnett, Roger
  作者单位：Monash University; University of New South Wales Sydney
  摘要：Rotation of audit partners is one of the main policy initiatives that has been implemented in many jurisdictions around the world to deal with concerns about audit quality. The basis of any requirement limiting the tenure of audit partners is that there is a reduction in audit quality associated with long periods of tenure. Using data from Australia, where the audit partner can be identified and for a period where partner rotation was not mandatory, we examine the association between audit qua...
• The implications of accounting distortions and growth for accruals and profitability AI翻译
  作者：Richardson, Scott A.; Sloan, Richard G.; Soliman, Mark T.; Tuna, Irem
  作者单位：University of Pennsylvania; University of Michigan System; University of Michigan; Stanford University
  摘要：Following Sloan (1996), numerous studies document that the accrual component of earnings is less persistent than the cash flow component of earnings. Disagreement exists, however, as to the explanation for this result. One stream of literature follows Sloan's lead in arguing that this result is attributable to accounting distortions (Xie 2001; Dechow and Dichev 2002; Richardson et al. 2005). A second stream of literature argues that this result is attributable to a more general growth effect a...
• Earnings management using classification shifting: An examination of core earnings and special items AI翻译
  作者：McVay, Sarah Elizabeth
  作者单位：New York University
  摘要：This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and administrative expenses) to special items. This vertical movement of expenses does not change bottom-line earnings, but overstates core earnings. In addition, it appears that managers use this earnings management tool to meet the analyst forecast earni...