Accounting Review

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An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Performance Measures
Accounting Review - Tập 75 Số 1 - Trang 65-92 - 2000
Rajiv D. Banker, Gordon Potter, Dhinu Srinivasan
Recent studies report an increasing use of nonfinancial measures such as product quality, customer satisfaction, and market share in performance measurement and compensation systems. A growing literature suggests that because current nonfinancial measures are better predictors of long-term financial performance than current financial measures, they help refocus managers on the long-term as...... hiện toàn bộ
On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms
Accounting Review - Tập 91 Số 2 - Trang 463-488 - 2016
Qihui Gong, Oliver Zhen Li, Yupeng Lin, Liansheng Wu
ABSTRACT We examine efficiency improvement associated with audit firm mergers. Our analysis is made possible by a unique dataset of audit hours in China. We find a significant reduction in audit hours, unaccompanied by a deterioration in audit quality, of merged audit firms. Further, we find a larger reduction in audit hours when acquirers are Chines...... hiện toàn bộ
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
Accounting Review - Tập 77 Số s-1 - Trang 61-69 - 2002
Maureen F. McNichols
Dechow and Dichev (2002) model earnings quality as the magnitude of estimation errors in accruals, and provide empirical estimates of this construct based on the relation between accruals and cash flows. I characterize the innovation and limitations in this approach, and provide empirical evidence of measurement error in their empirical specification. I also adapt their model to assess the...... hiện toàn bộ
Equity Incentives and Earnings Management
Accounting Review - Tập 80 Số 2 - Trang 441-476 - 2005
Qiang Cheng, Terry D. Warfield
This paper examines the link between managers' equity incentives—arising from stock-based compensation and stock ownership—and earnings management. We hypothesize that managers with high equity incentives are more likely to sell shares in the future and this motivates these managers to engage in earnings management to increase the value of the shares to be sold. Using stock-based compensat...... hiện toàn bộ
Selection Models in Accounting Research
Accounting Review - Tập 87 Số 2 - Trang 589-616 - 2012
Clive S. Lennox, Jere R. Francis, Zi‐Tian Wang
ABSTRACT This study explains the challenges associated with the Heckman (1979) procedure to control for selection bias, assesses the quality of its application in accounting research, and offers guidance for better implementation of selection models. A survey of 75 recent accounting articles in leading journals reveals that many researchers implement...... hiện toàn bộ
The Role of Accounting in the Design of CEO Equity Compensation
Accounting Review - Tập 82 Số 2 - Trang 327-357 - 2007
Mary Ellen Carter, Luann J. Lynch, İrem Tuna
We examine the role of accounting in CEO equity compensation design. For a sample of ExecuComp firms in 1995–2001, we find that financial reporting concerns are positively related to stock option use and total compensation, and negatively related to the use of restricted stock. We confirm our findings by examining changes in CEO compensation in firms that begin expensing options in 2002 or...... hiện toàn bộ
Market Reaction to the Adoption of IFRS in Europe
Accounting Review - Tập 85 Số 1 - Trang 31-61 - 2010
Christopher Armstrong, Mary E. Barth, Alan D. Jagolinzer, Edward J. Riedl
ABSTRACT: This study examines European stock market reactions to 16 events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone toward financial reporting convergence yet spurred controversy reaching the highest levels of government. We find an incrementally positive reaction for firms with lower ...... hiện toàn bộ
Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?
Accounting Review - Tập 79 Số 3 - Trang 687-703 - 2004
Frank D. Hodge, Jane Kennedy, Laureen A. Maines
XBRL (eXtensible Business Reporting Language) is an emerging technology that facilitates directed searches and simultaneous presentation of related financial statement and footnote information. We investigate whether using an XBRL-enhanced search engine helps nonprofessional financial statement users acquire and integrate related financial information when making an investment decision. We...... hiện toàn bộ
On the Determinants of Measurement Error in Time-Driven Costing
Accounting Review - Tập 83 Số 3 - Trang 735-756 - 2008
Eddy Cardinaels, Eva Labro
Although employees' time estimates are used extensively for costing purposes, they are prone to measurement error. In an experimental setting, we research how measurement error in time estimates varies with: (1) the level of aggregation in the definition of costing system activities (aggregated or disaggregated); (2) task coherence (the extent to which the activities that require time esti...... hiện toàn bộ
Spreading the Word: Price Discovery and Newswire Dissemination of Management Earnings Guidance
Accounting Review - Tập 91 Số 1 - Trang 317-346 - 2016
Brady J. Twedt
ABSTRACT This study investigates the impact of dissemination on the efficiency of the price discovery process with respect to management earnings guidance disclosures. I first identify firm and guidance characteristics associated with the likelihood that guidance receives coverage in the Dow Jones Newswires. Using propensity score, within-firm, and r...... hiện toàn bộ
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