Search Results - subject:"meet-or-beat"

Moving beyond histogram bin frequencies as prima facie evidence of earnings management (or a discussion of "understanding the "numbers game")

Gerakos, Joseph - 2019

Bird, Karolyi, and Ruchti (2019) estimate a structural model of earnings management in the setting of meeting-or-beating the analyst consensus forecast. I provide an overview of their methods and findings, and then discuss the assumptions, benefits, and limitations of their approach

Persistent link: https://www.econbiz.de/10012104597

Meet-or-beat streak heterogeneity and equity prices

Neururer, Thaddeus - In: The quarterly review of economics and finance : journal … 86 (2022), pp. 455-470

Persistent link: https://www.econbiz.de/10014249175

The effect of audit committee financial expertise on earnings management tactics in the post-SOX era

Xia, Hui; Lin, Shu; Li, Shuo; Bardhan, Indranil R. - In: Advances in accounting : a research annual 64 (2024), pp. 1-23

Persistent link: https://www.econbiz.de/10015060924

On the informativeness of unexpected exclusions from street earnings

Bratten, Brian; Larocque, Stephannie; Yohn, Teri Lombardi - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 809-841

Persistent link: https://www.econbiz.de/10014560288

Auditor mood and audit quality : evidence from music sentiment measure

Xu, Qiao; Chen, Lele; Kalelkar, Rachana - In: Pacific accounting review 36 (2024) 5, pp. 580-604

Persistent link: https://www.econbiz.de/10015127485

Taxes in non-GAAP reporting : evidence of strategic behavior in selecting tax rates applied to exclusions

Chen, Novia Xi; Chiu, Peng-Chia; Shevlin, Terry; Wang, Jiani - In: Management science : journal of the Institute for … 69 (2023) 5, pp. 3100-3120

Persistent link: https://www.econbiz.de/10014305483

Tone concavity around expected earnings

D'Augusta, Carlo; DeAngelis, Matthew D. - In: The accounting review : a publication of the American … 95 (2020) 1, pp. 133-164

Persistent link: https://www.econbiz.de/10012163184

Moving beyond histogram bin frequencies as prima facie evidence of earnings management (or a discussion of "understanding the "numbers game"")

Gerakos, Joseph - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-5

Persistent link: https://www.econbiz.de/10012152674

Analysts' GAAP earnings forecasts and their implications for accounting research

Bradshaw, Mark; Christensen, Theodore E.; Gee, Kurt H.; … - In: Journal of accounting & economics 66 (2018) 1, pp. 46-66

Persistent link: https://www.econbiz.de/10011904756

Expectations management

Versano, Tsahi; Trueman, Brett - In: The accounting review : a publication of the American … 92 (2017) 5, pp. 227-246

Persistent link: https://www.econbiz.de/10011762799