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Discussion of "Quarterly earnings patterns and earnings management"

Wiedman, Christine I. - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 833-841

Persistent link: https://www.econbiz.de/10003889842

Effect of derivative accounting rules on corporate risk-management behavior

Zhang, Haiwen - In: Journal of accounting & economics 47 (2009) 3, pp. 244-264

Persistent link: https://www.econbiz.de/10003861714

Corporate Integrity Culture and Compliance : A Study of the Pharmaceutical Industry

Altamuro, Jennifer Lynne M.; Gray, John; Zhang, Haiwen - 2021

This study examines corporate integrity culture—that is, a firm’s shared values and behaviors related to compliance, trustworthiness, and ethics. Different from prior research that associates culture measures with general firm-level outcomes, we evaluate the pervasiveness of the integrity...

Persistent link: https://www.econbiz.de/10013214049

The commitment effect versus information effect of disclosure-evidence from smaller reporting companies

Cheng, Lin; Liao, Scott; Zhang, Haiwen - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1239-1263

Persistent link: https://www.econbiz.de/10009785601

Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights"

Hendricks, Bradley E.; Shakespeare, Catherine - In: Review of accounting studies 18 (2013) 3, pp. 859-867

Persistent link: https://www.econbiz.de/10010200041

The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights

Altamuro, Jennifer; Zhang, Haiwen - In: Review of accounting studies 18 (2013) 3, pp. 833-858

Persistent link: https://www.econbiz.de/10010200043

Discussion of "Hedge commitments and agency costs of debt : evidence from interest rate protection covenants and accounting conservatism"

Vasvari, Florin P. - In: Review of accounting studies 17 (2012) 3, pp. 739-748

Persistent link: https://www.econbiz.de/10009616243

Hedge commitments and agency costs of debt : evidence from interest rate protection covenants and accounting conservatism

Beatty, Anne; Petacchi, Reining; Zhang, Haiwen - In: Review of accounting studies 17 (2012) 3, pp. 700-738

Persistent link: https://www.econbiz.de/10009616245

Operating leases and credit assessments

Altamuro, Jennifer; Johnston, Rick; Pandit, Shailendra; … - In: Contemporary accounting research : a journal of the … 31 (2014) 2, pp. 551-580

Persistent link: https://www.econbiz.de/10010404000

The Effect of Banks’ Financial Reporting on Syndicated Loan Structures

Beatty, Anne - 2019

We explore how an accounting measure of information asymmetry between lead and participating lenders influences syndication structures by examining whether lead lenders' commercial and industrial (C&I) loan loss provision validity affects the fraction of loans they retain. Consistent with C&I...

Persistent link: https://www.econbiz.de/10012897994