Contemporary Accounting Research

最新文章

• Timeliness of Analysts' Forecasts: The Information Content of Delayed Forecasts AI翻译
  作者：Shroff, Pervin K.; Venkataraman, Ramgopal; Xin, Baohua
  作者单位：University of Minnesota System; University of Minnesota Twin Cities; University of Texas System; University of Texas Arlington; University of Toronto
• The relationship between perceived tone at the top and earnings quality (Retraction of vol 28, pg 1190, 2011) AI翻译
  作者：Hunton, J. E.; Hoitash, R.; Thibodeau, J. C.
• Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers? AI翻译
  作者：Christensen, Theodore E.; Drake, Michael S.; Thornock, Jacob R.
  作者单位：Brigham Young University; University of Washington; University of Washington Seattle
• Operating Leases and Credit Assessments AI翻译
  作者：Altamuro, Jennifer; Johnston, Rick; Pandit, Shailendra (Shail); Zhang, Haiwen (Helen)
  作者单位：University System of Ohio; Ohio State University; Rice University; University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital
• Information Acquisition and Opportunistic Behavior in Managerial Reporting AI翻译
  作者：Church, Bryan K.; Hannan, R. Lynn; Kuang, Xi (Jason)
  作者单位：University System of Georgia; Georgia Institute of Technology; Tulane University
• Discussion of The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings Per Share AI翻译
  作者：Burgstahler, David
  作者单位：University of Washington; University of Washington Seattle
• Financial Reporting Quality and Labor Investment Efficiency AI翻译
  作者：Jung, Boochun; Lee, Woo-Jong; Weber, David P.
  作者单位：University of Hawaii System; University of Hawaii Manoa; Hong Kong Polytechnic University; University of Connecticut
  摘要：We examine whether accounting quality is associated with efficient investments in labor, a key factor of production that has been largely overlooked in prior studies. We find evidence that abnormal net hiring (measured as the absolute deviation from net hiring predicted by economic fundamentals) is negatively associated with accounting quality. These results are robust to a battery of sensitivity tests and controls for other relevant factors, including labor power and other contemporaneous inv...
• Executive Pay-Performance Sensitivity and Litigation AI翻译
  作者：Dai, Zhonglan; Jin, Li; Zhang, Weining
  作者单位：University of Texas System; University of Texas Dallas; University of Oxford
• Analysts' Cash Flow Forecasts and the Decline of the Accruals Anomaly AI翻译
  作者：Mohanram, Partha S.
  作者单位：University of Toronto
  摘要：The accruals anomaly, demonstrated by Sloan (1996), generated significant excess returns consistently for more than four decades until 2002 but has apparently weakened in the subsequent period. In this paper, I argue that one factor responsible for this decline is the increasing incidence of analysts' cash flow forecasts that provide markets with forecasts of future accruals. The negative relationship between accruals and future returns is significantly weaker in the presence of cash flow fore...
• Future Nonaudit Service Fees and Audit Quality AI翻译
  作者：Causholli, Monika; Chambers, Dennis J.; Payne, Jeff L.
  作者单位：University of Kentucky; University System of Georgia; Kennesaw State University
  摘要：Prior to the Sarbanes-Oxley Act of 2002, audit partners experienced economic pressure to grow revenue from the sale of nonaudit services to their audit clients. To an auditor who is highly rewarded for revenue generation and growth, nonaudit services may represent a particularly strengthened economic bond with the client. Prior research shows that, in general, nonaudit service fees received in the current period do not impair audit quality. We examine a different setting. We propose that audit...