Contemporary Accounting Research

最新文章

• The Effect of Litigation Risk on Management Earnings Forecasts AI翻译
  作者：Cao, Zhiyan; Narayanamoorthy, Ganapathi S.
  作者单位：University of Washington; University of Washington Tacoma; University of Illinois System; University of Illinois Urbana-Champaign
• Female Directors and Earnings Quality AI翻译
  作者：Srinidhi, Bin; Gul, Ferdinand A.; Tsui, Judy
  作者单位：City University of Hong Kong; Monash University; Monash University Malaysia; Hong Kong Polytechnic University
  摘要：A spate of legislated quotas for female representation on corporate boards in European firms and significant voluntary increases in the number and proportion of female directors in U. S. firms indicate that board gender diversity has increasingly been recognized as a matter of importance worldwide. Although the proponents of gender diversity have argued that it results in greater transparency and makes corporate earnings more credible, there is little supporting empirical evidence. We fill thi...
• Discussion of Short Interest as a Signal of Audit Risk AI翻译
  作者：Willekens, Marleen
  作者单位：KU Leuven
• CEO Ability and Management Earnings Forecasts AI翻译
  作者：Baik, Bok; Farber, David B.; Lee, Sam (Sunghan)
  作者单位：Seoul National University (SNU); McGill University; University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital
  摘要：In this study, we examine the relation between chief executive officer (CEO) ability and management earnings forecasts. While Trueman (1986) theorizes that managers voluntarily issue earnings forecasts to signal their ability, there is scant empirical evidence on this issue. Consistent with Trueman's theory, we find that the likelihood and frequency of management earnings forecast issuance increase with CEO ability, as proxied by press citations, a measure generated from data envelope analysis...
• Short Interest as a Signal of Audit Risk AI翻译
  作者：Cassell, Cory A.; Drake, Michael S.; Rasmussen, Stephanie J.
  作者单位：University of Arkansas System; University of Arkansas Fayetteville; University System of Ohio; Ohio State University; University of Texas System; University of Texas Arlington
  摘要：Evidence from the accounting and finance literatures suggests that short sellers are sophisticated users of financial information who target firms with suspect financial reporting. This literature provides evidence that short sellers take positions in firms before their accounting problems are publicly revealed through SEC enforcement actions, restatements, or lawsuits. Thus, we investigate whether short interest (total shares sold short scaled by total shares outstanding) provides a signal of...
• Discussion of Information Externalities along the Supply Chain: The Economic Determinants of Suppliers' Stock Price Reaction to Their Customers' Earnings Announcements AI翻译
  作者：Dietrich, J. Richard
  作者单位：University System of Ohio; Ohio State University
• Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation AI翻译
  作者：Bailey, Wendy J.; Hecht, Gary; Towry, Kristy L.
  作者单位：Northeastern University; University of Wisconsin System; University of Wisconsin Madison; Emory University
  摘要：Firms often allow managers discretion when allocating bonuses so that they can incorporate relevant noncontractible information (i.e., information that reflects employee performance but cannot be included in formal contracts because it represents unforeseen circumstances, cannot be jointly verified, or requires interpretation or judgment) into employees' compensation. However, little is known about how managers use this discretion. We investigate the effect of discretion extent - the portion o...
• Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices AI翻译
  作者：Ge, Weili; Matsumoto, Dawn; Zhang, Jenny Li
  作者单位：University of Washington; University of Washington Seattle; University of British Columbia
  摘要：This paper examines the effect of Chief Financial Officers' (CFOs') individual philosophy or style on corporate accounting choices. We track 359 CFOs across different firms over time and investigate whether CFO-specific factors explain a firm's accounting choices. We find that, across a wide range of accounting choices, individual CFOs are an important determinant of accounting practices. Moreover, the effect of CFO styles appears to be stronger under conditions of high CFO discretion and high...
• Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China AI翻译
  作者：Chan, K. Hung; Wu, Donghui
  作者单位：Lingnan University; Hong Kong Polytechnic University
• 被撤回的出版物: The Relationship between Perceived Tone at the Top and Earnings Quality (Retracted article. See vol. 31, pg. 937, 2014) AI翻译
  作者：Hunton, James E.; Hoitash, Rani; Thibodeau, Jay C.
  作者单位：Bentley University
  摘要：This study examines the relationship between the strength of an organization's tone at the top and the quality of its reported earnings using a unique combination of survey and archival data related to 123 public companies. Tone at the top is assessed by surveying midlevel financial reporting managers' perceptions about upper management's attitude toward improving internal control quality, making ethical decisions, and meeting or beating earnings targets. The survey data is linked to archival ...