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Discussion of “Financial statement comparability and credit risk”
Springer Science and Business Media LLC - Tập 18 Số 3 - Trang 824-832 - 2013
Navneet Arora
The standard-setters’ toolkit: can principles prevail over bright lines?
Springer Science and Business Media LLC - Tập 22 - Trang 644-676 - 2017
Darren Henderson, Patricia C. O’Brien
We study lease accounting in an international panel data set to examine how accounting outcomes vary with two features of accounting standards: the emphasis on using professional judgement to apply principles, and the presence or absence of bright-line tests. We study four countries—Australia, Canada, the UK, and the US—and companies in two lease-intensive industries—retail and transportation. Our... hiện toàn bộ
Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification
Springer Science and Business Media LLC - - Trang 1-34 - 2022
Cory A. Cassell, Tyler J. Kleppe, Jonathan E. Shipman
We investigate the influence and implications of retail shareholder participation in the proxy voting process. Using the shareholder vote on auditor ratification—a setting which facilitates the identification of an informed vote—we find that, on average, shareholder votes against auditor ratification are not associated with audit failures but are strongly associated with investment performance. We... hiện toàn bộ
Does audit firm hiring of former PCAOB personnel improve audit quality?
Springer Science and Business Media LLC -
Jagan Krishnan, Jayanthi Krishnan, Steven Maex
Độ bất đối xứng trong tính kịp thời và sự kiên trì của thu nhập: phương pháp phương trình đồng thời Dịch bởi AI
Springer Science and Business Media LLC - Tập 17 - Trang 781-806 - 2011
William H. Beaver, Wayne R. Landsman, Edward L. Owens
Nghiên cứu này đề cập đến độ thiên lệch đồng thời trong các dạng tuyến tính từng phần của mối quan hệ giữa thu nhập và lợi tức. Chúng tôi xác định một hệ thống phương trình đồng thời được xác định quá mức bao gồm cả các quy định về tính kịp thời của thu nhập bất đối xứng và sự kiên trì bất đối xứng của thu nhập, và thực hiện phương pháp bình phương tối thiểu hai giai đoạn cho hệ thống tuyến tính t... hiện toàn bộ
#tính kịp thời của thu nhập #độ thiên lệch đồng thời #phương trình đồng thời #sự kiên trì của thu nhập #ước lượng phương pháp bình phương tối thiểu
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
Dynamic risk, accounting-based valuation and firm fundamentals
Springer Science and Business Media LLC - Tập 18 - Trang 899-929 - 2013
Matthew R. Lyle, Jeffrey L. Callen, Robert J. Elliott
This study extends the accounting-based valuation framework of Ohlson (Contemp Acc Res 11(2):661–687, 1995) and Feltham and Ohlson (Acc Rev 74(2):165–183, 1999) to incorporate dynamic expectations about the level of systematic risk in the economy. Our model explains recent empirical findings documenting a strong negative association between changes in economy-wide risk and future stock returns. Im... hiện toàn bộ
Integrated ownership and managerial incentives with endogenous project risk
Springer Science and Business Media LLC - Tập 24 - Trang 1450-1485 - 2019
Tim Baldenius, Beatrice Michaeli
Integrated ownership is often seen as a way to foster specific investments. However, even in integrated firms, managers invest to maximize their compensation, which is chiefly driven by divisional income. Thus it is not clear that integration has any effect on investments in a world of decentralized decision-making. Building on recent findings that efficiency-enhancing investments raise not only t... 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
Corporate tax avoidance: data truncation and loss firms
Springer Science and Business Media LLC - Tập 23 - Trang 1042-1070 - 2018
Erin Henry, Richard Sansing
Loss firms are an economically significant and growing segment of the population of publicly traded corporations. Relatively little is known about the tax positions of loss firms because the firms are typically dropped from tax avoidance studies. We develop a new measure of corporate cash tax avoidance that is meaningful for all observations and reflects the extent to which a firm is tax-favored. ... hiện toàn bộ
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