We investigate whether defined benefit (DB) pension contributions convey information about earnings quality proxied by different measurements of discretionary accruals (DA). We find that greater DA are negatively is associated with discretionary pension contributions. Since greater DA is...

This paper tries to explain various human psychological phenomenon within a unified framework. By the first signal system, the human being and the animal both have the ability of reflecting the objective world. But, because the human being also owns the second signal system, differing from the...

We examine whether firms retaining industry specialist auditors receive better price and nonpriceterms for bank loans. Based on a sample of companies retaining big N auditors during the 2000-2010 period, we construct six proxies for auditor industry expertise and test three major loan terms:...