This study evaluates how accounting researchers analyze and report null outcomes based on a large sample examination of recent accounting research publications. As null outcomes reflect an inability to reject a null they, unlike rejections, do not lend themselves to specifically conclusive...

We examine how accounting information influences corporate risk-taking. We predict that transparent accounting disclosure can influence corporate risk-taking by enabling managers to better evaluate risks and by enabling investors to better monitor managers' risk appetite. We test this prediction...

In this study, I develop a measure of earnings quality by using qualitative characteristics of financial statement information specified in the Statement of Financial Accounting Concepts (SFAC) No. 2 (FASB 1980). I derive a summary measure of earnings quality by applying factor analysis on...

This paper examines empirically whether sophisticated speculative short sellers can detect earnings management by targeting stocks with large income-increasing discretionary accruals and high total accruals. Prior research indicates that total accruals are overpriced and this overpricing is...