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Analyst cash flow forecasts and pricing of accruals

Shi, Linna; Zhang, Huai; Guo, Jun - In: Advances in accounting : a research annual 30 (2014) 1, pp. 95-105

Persistent link: https://www.econbiz.de/10010378724

Enhanced disclosure of other comprehensive income and increased usefulness of net income : the implications of Accounting Standards Update 2011-05

Shi, Linna; Wang, Ping; Zhou, Nan - In: Research in accounting regulation 29 (2017) 2, pp. 139-144

Persistent link: https://www.econbiz.de/10011811193

Does benchmark-beating detect earnings management? : evidence from accounting irregularities

Harris, David Garland; Shi, Linna; Xie, Hong - In: Advances in accounting : a research annual 41 (2018), pp. 25-45

Persistent link: https://www.econbiz.de/10011872617

Enhanced Disclosure of Other Comprehensive Income and Increased Usefulness of Net Income : The Implications of Accounting Standards Update 2011-05

Shi, Linna - 2019

Accounting Standards Update (ASU) 2011-05 eliminates the option to present other comprehensive income (OCI) in the statement of changes in stockholders' equity. This study empirically investigates whether this mandatory change of OCI presentation format achieves FASB's stated objective of...

Persistent link: https://www.econbiz.de/10012901589

Earnings Warnings and CEO Welfare

Wang, Ping - 2019

Some CEOs decide voluntarily to issue a warning when they expect a negative earnings surprise. Prior research suggests that warnings contain incremental information beyond actual earnings; warning firms tend to experience permanent earnings decreases. This paper investigates whether compensation...

Persistent link: https://www.econbiz.de/10012903224