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Why have measures of earnings quality changed over time?

Srivastava, Anup - In: Journal of Accounting and Economics 57 (2014) 2, pp. 196-217

The properties of earnings have changed dramatically over the past 40 years. Prior studies interpret this trend as a decline in earnings quality but disagree on whether it results from changes in the real economy or changes in accounting standards. I find that each new cohort of listed firms...

Persistent link: https://www.econbiz.de/10010785028

Are executive stock options associated with future earnings?

Hanlon, Michelle; Rajgopal, Shivaram; Shevlin, Terry - In: Journal of Accounting and Economics 36 (2003) 1-3, pp. 3-43

Persistent link: https://www.econbiz.de/10005492756

Empirical evidence on the relation between stock option compensation and risk taking

Rajgopal, Shivaram; Shevlin, Terry - In: Journal of Accounting and Economics 33 (2002) 2, pp. 145-171

Persistent link: https://www.econbiz.de/10005492864

Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs

Mashruwala, Christina; Rajgopal, Shivaram; Shevlin, Terry - In: Journal of Accounting and Economics 42 (2006) 1-2, pp. 3-33

Persistent link: https://www.econbiz.de/10005492886