Search Results - "Aier, Jagadison K."

Debtholders' Demand for Conservatism: Evidence from Changes in Directors' Fiduciary Duties by AIER, JAGADISON K., CHEN, LONG, PEVZNER, MIKHAIL

“…Debtholders' demand has been widely discussed as a key determinant of conservatism but clear causal evidence is not yet established. Using a natural experiment…”
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Earnings patterns and managerial guidance by Agapova, Anna, Aier, Jagadison K., DeVides, Zhanel

“…This study examines whether the presence of patterns in a firm’s earnings history, namely: strings of earnings increases or decreases and breaks in such…”
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Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes? by Carr, Kellie M., Aier, Jagadison K., Cao, Jian

“…•Tax-related regulatory enforcement by government authorities such as the SEC and the IRS serves as an external corporate governance mechanism and such…”
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Auditor Going Concern Opinions and FIN 48 Reserves by Aier, Jagadison K., Visvanathan, Gnanakumar

“…This study examines the association between auditors' going concern opinions and FIN 48 reserves. The existence of the reserve may indicate tax uncertainty and…”
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On the Analysis of Firms' Cash Flows by Ohlson, James A., Aier, Jagadison K.

“…ABSTRACT IN ENGLISH: This paper revisits the whys and hows of cash flows analysis. In a context of equity valuation, we consider three aspects. First, we…”
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Female directors and cash holdings adjustment: Evidence from South Korea by Aier, Jagadison K., Jo, Eun Hye, Lee, Jung Wha (Jenny)

“…This paper investigates whether female board participation improves a firm's efforts to manage its cash holdings in Korea. We find that firms with female…”
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Insider trading in loss firms by Aier, Jagadison K.

“…This study investigates whether insiders in loss firms trade their company stock differentially around new loss and loss reversal earnings announcements…”
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On the Analysis of Firms' Cash Flows by Ohlson, James A, Aier, Jagadison K

“…Analysts generally view the income statement as the centerpiece of financial reporting. It supplies the primary data in the forecasting of subsequent periods'…”
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