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Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management’s quarterly earnings guidance
Springer Science and Business Media LLC - Tập 16 - Trang 143-182 - 2010
Jong-Hag Choi, Linda A. Myers, Yoonseok Zang, David A. Ziebart
Using 18,253 firm-year observations from 1998 through 2003, we build on literature suggesting that more informative disclosures allow returns to better reflect future earnings and test whether management earnings per share forecasts and their characteristics influence the future earnings response coefficient (FERC). We find that FERCs are greater for forecasting firms and when forecasts are more f...... hiện toàn bộ
Reliability of Asset Revaluations: The Impact of Appraiser Independence
Springer Science and Business Media LLC - Tập 7 - Trang 435-457 - 2002
Julie Cotter, Scott Richardson
In this paper we examine whether there are differences in the reliability of asset revaluations made by boards of directors versus independent (external) appraisers. We use a sample of recognized Australian asset revaluations. As a first step we examine the determinants of the choice between director-based revaluations and those undertaken by independent appraisers. We find that independent apprai...... hiện toàn bộ
Editorial
Springer Science and Business Media LLC - Tập 8 - Trang 143-143 - 2003
Relationship-Specific Investments and the Transfer Pricing Paradox
Springer Science and Business Media LLC - Tập 4 - Trang 119-134 - 1999
Richard Sansing
The revised Treasury Regulations interpreting Internal Revenue Code Section 482 allow the use of profit-based transfer pricing methods, as well as the older methods based on prices from comparable transactions between independent parties. This paper compares the effects of price-based and profit-based transfer pricing methods on the allocation of taxable income in a model in which organization str...... hiện toàn bộ
Social connections between media and firm executives and the properties of media reporting
Springer Science and Business Media LLC - Tập 25 - Trang 963-1001 - 2020
Yi Ru, Jian Xue, Yuan Zhang, Xin Zhou
We study how social connections between top executives of media and listed firms affect the properties of media reporting. We find that socially connected media are significantly more likely to cover a firm than their unconnected counterparts. Their reporting is significantly more optimistically toned and contains significantly less information, and both of these effects are significantly mitigate...... hiện toàn bộ
Bridging the gap between stock price and bottom-line accounting numbers
Springer Science and Business Media LLC - - Trang 1-35 - 2022
Zihang Peng, Pengguo Wang, Demetris Christodoulou
We develop a method for extracting “other information” from the articulation between bottom-line accounting numbers and stock prices. We posit that “other information” captures future earnings growth originating from conservative accounting recognition principles as demonstrated by Penman and Zhang (2020) and Penman and Zhu (2022), as well as nonzero net present value investment opportunities. Our...... hiện toàn bộ
What drives the comparability effect of mandatory IFRS adoption?
Springer Science and Business Media LLC - Tập 20 Số 1 - Trang 242-282 - 2015
Stefano Cascino, Joachim Gassen
The Demand for Accounting Conservatism for Management Control
Springer Science and Business Media LLC - Tập 6 - Trang 29-52 - 2001
Young K. Kwon, D. Paul Newman, Yoon S. Suh
We show that conservative financial reporting arises naturallyin principal-agent settings as a means of efficiently motivating agentswhen the penalties that can be imposed on agents are limited. Weconsider an accounting system whose reports are used for contracting andwhose parameters are controlled by the principal. One advantage of our model is that the information system we describe has the acc...... hiện toàn bộ
Discussion of “Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences”
Springer Science and Business Media LLC - Tập 13 - Trang 252-265 - 2008
Terry Shevlin
Aboody and Kasznik (Rev Acc Stud, this issue, 2008) develop and test cross-sectional predictions about how firms might respond to the 2003 dividend tax cuts. My discussion suggests some alternative firm responses, a restructuring of the main tests to be consistent with the theory and predictions, and an interpretation of the magnitude of the observed associations. Overall, the paper addresses an i...... hiện toàn bộ
On the dynamics between local and international tax planning in multinational corporations
Springer Science and Business Media LLC - - Trang 1-37 - 2022
Christof Beuselinck, Jochen Pierk
The international dimension of multinational corporations creates opportunities for pursuing both global as well as local (i.e., unilateral subsidiary country) tax planning strategies. To date, however, researchers have limited insights into both the dynamics and relative importance of one versus another strategy for multinationals. We propose and test a group-level ETR-based measure of profit shi...... hiện toàn bộ
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