Search Results - "Alam, Pervaiz"

The Value-Relevance of Derivative Disclosures by Commercial Banks: A Comprehensive Study of Information Content Under SFAS Nos. 119 and 133 by Wang, Li, Alam, Pervaiz, Makar, Stephen

“…This study examines the value-relevance of banks' derivative disclosures under Statements of Financial Accounting Standards (SFAS) Nos. 119 and 133. Using the…”
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Magnitude of Sodomy on Clinical and Chemical Analysis by Mir Ghulam Ali Talpur, Iqbal Ahmed Khan, Abdul Waheed, Hari Ram, Shahid Nezam, Syed Pervaiz Alam

“…Objective: The objective of this study was to assess the age groups of sexually abused victims which was reported at the different police stations of Karachi…”
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Audit demand and monitoring mechanisms: evidence from SEC comment letters and short sellers by Skomra, Justyna, Alam, Pervaiz, Skomra, Piotr Antoni

“…Purpose The paper aims to explore the impact of two types of monitoring mechanisms, namely, Securities and Exchange Commission (SEC) comment letters (CLs) and…”
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Segment earnings and managerial incentives: evidence from foreign firms cross-listed in the USA by Sang, Fangjun, Alam, Pervaiz, Hinkel, Timothy

“…Purpose Prior studies find that US firms with managerial incentives may manipulate the earnings gap to obscure higher performing segments to competitors or to…”
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Accounting downside risk measures and credit spreads by Alam, Pervaiz, Hettler, Barry, Gao, Han

“…Purpose This study aims to examine the association between predictive accounting downside risk measures and changes in credit spreads. Building upon the…”
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The sensitivity of the credit default swap market to financial analysts’ forecast revisions by Alam, Pervaiz, Pu, Xiaoling, Hettler, Barry

“…We examine the impact of analysts’ earnings per share (EPS) and cash flow per share (CPS) forecast revisions on the market for credit default swaps. We find…”
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The pricing of accruals quality in credit default swap spreads by Alam, Pervaiz, Pu, Xiaoling, Hettler, Barry, Lin, Hai

“…We examine the association between accounting information risk, measured with accruals quality (AQ), and credit spreads, primarily measured with credit default…”
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Internal control weaknesses and evidence of real activities manipulation by Lenard, Mary Jane, Petruska, Karin A., Alam, Pervaiz, Yu, Bing

“…We examine whether US public firms that file internal control weakness (ICW) disclosure reports with the Securities and Exchange Commission, as part of the…”
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PCAOB inspection deficiencies and audit fees by Alam, Pervaiz, Cheng, Yang, Rickett, Laura K., Skomra, Justyna

“…This study aims to extend research on the effect of PCAOB inspections on audit firm behavior by examining generally accepted auditing standards (GAAS) and…”
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The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing by Makar, Stephen, Wang, Li, Alam, Pervaiz

“…In this study, we examine the pricing of cash flow hedge adjustments reported in other comprehensive income (OCICF), under the mixed attribute model in SFAS…”
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A comparison of supervised and unsupervised neural networks in predicting bankruptcy of Korean firms by Lee, Kidong, Booth, David, Alam, Pervaiz

“…In this study, two learning paradigms of neural networks, supervised versus unsupervised, are compared using their representative types. The back-propagation…”
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Auditor tenure and accounting conservatism: evidence from Greece by Rickett, Laura K., Maggina, Anastasia, Alam, Pervaiz

“…Purpose This study aims to examine the relationship between auditor tenure and conservatism for firms in Greece. Greece not only has a high incidence of…”
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R&D expenditures and implied equity risk premiums by Alam, Pervaiz, Liu, Min, Peng, Xiaofeng

“…This study investigates the relationship between research and development (R&D) expenditures and risk premiums implied in the costs of equity capital. We posit…”
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Performance measure properties and efficacy of incentive contracts: perceptions of U. S. employees by Li, Wei, Alam, Pervaiz, Meonske, Norman

“…This paper examines how employees perceive the impact of performance measure properties (noise and distortion) on the efficacy of incentive contracts in the…”
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Performance measure properties and efficacy of incentive contracts: perceptions of US employees by Li, Wei, Alam, Pervaiz, Meonske, Norman

“…This paper examines how employees perceive the impact of performance measure properties (noise and distortion) on the efficacy of incentive contracts in the…”
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RandD expenditures and implied equity risk premiums by Alam, Pervaiz, Liu, Min, Peng, Xiaofeng

“…This study investigates the relationship between research and development (RandD) expenditures and risk premiums implied in the costs of equity capital. We…”
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Does institutional ownership affect information sharing with independent board members? by Smith, Deborah D., Meier, Heidi H., Alam, Pervaiz

“…Research Question This is an investigation of board independence to determine whether management shares information with the board, or withholds information to…”
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Conservatism, SEC investigation, and fraud by Alam, Pervaiz, Petruska, Karin A.

“…We present evidence on the relationship between firms that have engaged in fraudulent financial reporting and accounting conservatism. We empirically…”
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Value relevance and the dot-com bubble of the 1990s by Morris, John J., Alam, Pervaiz

“…During the dot-com bubble of the 1990s, equity market valuation was a popular topic for investors, financial analysts and academics. Some questioned whether…”
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Tax conformity of earnings and the pricing of accruals by Báez-Díaz, Aníbal, Alam, Pervaiz

“…The primary purpose of this study is to investigate whether the market prices discretionary and non-discretionary tax accruals. Previous studies have examined…”
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