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Auditors and other professionals currently face a litigation crisis. An important cause of this crisis is that auditors' decision and actions are evaluated in light of an ill-defined standard of care and in hindsight. In this dissertation, I develop a model of juror decision making for...
Persistent link: https://www.econbiz.de/10009477807
An issue that has long been of interest in financial accounting research is the question of whether firms take …
Persistent link: https://www.econbiz.de/10009477819
division. We show that an accounting performance measure has a limited informational role for delegation in the sense that a …
Persistent link: https://www.econbiz.de/10009477820
The purpose of this study is to examine how subsequent earnings information is used by investors in resolving residual uncertainty about preceding repurchase tender offer announcements.
Persistent link: https://www.econbiz.de/10009477826
This study investigates whether alternative cash flow measures have an incremental information content over accounting … accounting variables into a return generating process. Based on the economic model, a new methodology, the spanning portfolio … approach is used to extract the information contained in the accounting measures of cash flow. This issue is first examined by …
Persistent link: https://www.econbiz.de/10009477837
Financial analysts are among the most influential group of users of financial accounting information. Because the FASB … has advocated usefulness as the "overriding criterion" (FASB, 1980, p.26) to judge accounting choices, accountants have a … stake in understanding this important group of financial statement users. The majority of existing accounting research …
Persistent link: https://www.econbiz.de/10009477856
Currency risk in the pricing of international equity returns is analyzed from an empirical viewpoint. The significance of other factors, such as the domestic market index, world index, and industry index is also analyzed.
Persistent link: https://www.econbiz.de/10009477882
Recently, the call for external auditor reports on client internal control structures has come from many fronts (i.e., Public Oversight Board, GAO, FDIC, etc.). The parties calling for these auditor reports typically assert that these auditor reports will serve to reduce management fraud. Before...
Persistent link: https://www.econbiz.de/10009477885
The purpose of this study is to determine (1) whether management forecasts decrease the marginal information content of subsequent earnings announcements and (2) whether the market efficiently reflects the information contained in the management forecast. If management forecasts and subsequent...
Persistent link: https://www.econbiz.de/10009477911
The purpose of this study is to empirically investigate if entry threat, as reflected in industrial market structure, affects earnings management. Specifically, this study uses entry barriers as a proxy for probability of potential entries, and market leadership and market concentration as...
Persistent link: https://www.econbiz.de/10009477944