Browsing: Accounting
The Effect of External Monitoring on Conservative Financial Reporting in the Property-Casualty Insurance Industry
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls
The initiation of audit committee interlocks and the contagion of accounting policy choices: Evidence from special items
We find that members of the Audit Committees of public corporations’ Boards of Directors communicate…
Audit Committee Auditor-Director Interlocking, Audit Pricing and Industry Specialization
Using a sample of S&P1500 firms in the U.S. during the years 2004-2014, we find…
Management Earnings Forecasts, CEO Incentives and Risk-Taking
We find more disclosure to be associated with less risk-taking activities that can enhance long-term…
Targeting and salesforce compensation: When sales spill over to unprofitable customers
When sales spill over to unprofitable and unidentifiable customers, firms should adjust price and incentives…
State Pension Accounting Estimates and Strong Public Unions
According to this research, in states with stronger public unions, pension assumptions are made that…
“Does the firm information environment influence financing decisions? A test using disclosure regulation”
Firms with deteriorated firm info environments increase their use of less information-sensitive debt, while firms…
“Do debt constraints influence firms’ sensitivity to a temporary tax holiday on repatriations?”
U.S. multinationals with greater access to external debt markets have more flexibility to time their…