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Does Managerial Opportunism Explain the Differential Pricing of Level 3 Fair Value Estimates?

Robinson, Dahlia - 2018

Using hand collected Level 3 data, we find that banks near key capital ratios report higher unrealized gains in Level 3 assets, consistent with managers using unrealized gains in earnings from Level 3 valuations to boost capital ratios. Additionally, we document an incremental pricing discount...

Persistent link: https://www.econbiz.de/10012912739

Auditors and net transfers of Level 3 fair-valued financial instruments

Kohlbeck, Mark; Smith, Thomas; Valencia, Adrian - In: Advances in accounting : a research annual 36 (2017), pp. 27-39

Persistent link: https://www.econbiz.de/10011713504

FASB FIN 48 disclosures : evidence on user perceptions

Smith, Thomas; Valencia, Adrian; Volkan, Ara G.; … - In: Accounting & taxation : AT 15 (2023) 1, pp. 27-41

Persistent link: https://www.econbiz.de/10014492420

Earnings string breaks, accounting litigation risk and audit fees

Robinson, Dahlia; Smith, Thomas; Whitworth, James Devin; … - In: Managerial auditing journal 38 (2023) 7, pp. 1024-1052

Persistent link: https://www.econbiz.de/10014429687

Earnings management strategies to maintain a string of meeting or beating analyst expectations

Zhang, Yiyang; Perols, Johan; Robinson, Dahlia; Smith, … - In: Advances in accounting : a research annual 43 (2018), pp. 46-55

Persistent link: https://www.econbiz.de/10011976276

'Till death do us part : an examination of the impact of unbroken auditor-client relationships on audit efficiency and audit quality

Robinson, Dahlia; Smith, Thomas; Walton, Stephanie - In: Auditing : a journal of practice & theory 43 (2024) 1, pp. 167-190

Persistent link: https://www.econbiz.de/10014487013

The common-wealth of England, and manner of gouernment thereof

Smith, Thomas - 1601

Persistent link: https://www.econbiz.de/10012368342

The information content of reverse stock splits

Robinson, Dahlia - In: Advances in accounting : a research annual (2008), pp. 179-205

Persistent link: https://www.econbiz.de/10009897566

Auditor independence and auditor-provided tax service : evidence from going-concern audit opinions prior to bankruptcy filings

Robinson, Dahlia - In: Auditing : a journal of practice & theory 27 (2008) 2, pp. 31-54

Persistent link: https://www.econbiz.de/10003842092

The information content of reverse stock splits

Robinson, Dahlia - In: Advances in accounting : a research annual (2008), pp. 179-205

Persistent link: https://www.econbiz.de/10003561307