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The Effect of Earnings Management on the Value Relevance of Accounting Information

Wiedman, Christine I.; Marquardt, Carol A. - 2004

This study investigates whether opportunistic earnings management affects the value relevance of net income and book value in determining stock price. We document a decrease in the value relevance of earnings in the year of an equity offering for a group of firms that exhibit ex post evidence of...

Persistent link: https://www.econbiz.de/10014099680

An analysis of the implications of discontinued operations for continuing income

Curtis, Asher; McVay, Sarah; Wolfe, Mindy - In: Journal of accounting and public policy 33 (2014) 2, pp. 190-201

Persistent link: https://www.econbiz.de/10010356171

Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies

Bradshaw, Mark; Bens, Daniel; Frost, Carol Ann; Gordon, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 175-192

Persistent link: https://www.econbiz.de/10010425025

The disclosure of non-GAAP earnings following Regulation G : an analysis of transitory gains

Baumker, Michael; Biggs, Philip; McVay, Sarah; Pierce, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 77-92

Persistent link: https://www.econbiz.de/10010425040

The disclosure of non-GAAP earnings information in the presence of transitory gains

Curtis, Asher B.; McVay, Sarah; Whipple, Benjamin C. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 933-958

Persistent link: https://www.econbiz.de/10010407972

Detecting opportunistic special items

Cain, Carol Anilowski; Kolev, Kalin S.; McVay, Sarah - In: Management science : journal of the Institute for … 66 (2020) 5, pp. 2099-2119

Persistent link: https://www.econbiz.de/10012234768

Experience with non-GAAP earnings and investors' pricing of exclusions

McVay, Sarah; Rodriguez-Vazquez, Edgar A.; Toynbee, Sara M. - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 397-427

Persistent link: https://www.econbiz.de/10014536468