Search Results - "Contemporary accounting research"

Accounting Conservatism and Stock Price Crash Risk: Firm-level Evidence by Kim, Jeong-Bon, Zhang, Liandong

“…Using a large sample of U.S. firms during 1964–2007, we find that conditional conservatism is associated with a lower likelihood of a firm's future stock price…”
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CEO Overconfidence and Stock Price Crash Risk by Kim, Jeong-Bon, Wang, Zheng, Zhang, Liandong

“…This study examines the association between chief executive officer (CEO) overconfidence and future stock price crash risk. Overconfident managers overestimate…”
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The Relevance to Investors of Greenhouse Gas Emission Disclosures by Griffin, Paul A., Lont, David H., Sun, Estelle Y.

“…This study finds that investors price firms' greenhouse gas (GHG) emissions as a negative component of equity value, and this valuation discount does not…”
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Readability of 10‐K Reports and Stock Price Crash Risk by Kim, Chansog (Francis), Wang, Ke, Zhang, Liandong

“…ABSTRACT This study shows that less readable 10‐K reports are associated with higher stock price crash risk. The results are consistent with the argument that…”
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FinBERT: A Large Language Model for Extracting Information from Financial Text by Huang, Allen H., Wang, Hui, Yang, Yi

“…ABSTRACT We develop FinBERT, a state‐of‐the‐art large language model that adapts to the finance domain. We show that FinBERT incorporates finance knowledge and…”
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CEO Overconfidence and Management Forecasting by Hribar, Paul, Yang, Holly

“…This paper examines how overconfidence affects the properties of management forecasts. Using both the “over‐optimism” and “miscalibration” dimensions of…”
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Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom by Reid, Lauren C., Carcello, Joseph V., Li, Chan, Neal, Terry L.

“…ABSTRACT While substantial revisions to auditor reporting requirements are being implemented internationally, the impact of these reforms on financial…”
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Do Corporate Site Visits Impact Stock Prices? by Cheng, Qiang, Du, Fei, Wang, Brian Yutao, Wang, Xin

“…ABSTRACT We examine the stock price impact of corporate site visits using a unique data set of site visits to listed firms in China. Our main findings are as…”
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Common Institutional Ownership and Earnings Management by Ramalingegowda, Santhosh, Utke, Steven, Yu, Yong

“…ABSTRACT This study examines the relation between earnings management and block ownership of same‐industry peer firms by a common set of institutional…”
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Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism by Francis, Bill, Hasan, Iftekhar, Park, Jong Chool, Wu, Qiang

“…This paper investigates the effect of CFO gender on corporate financial reporting decision making. Focusing on firms that experience changes of CFO from male…”
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China's Anti‐Corruption Campaign and Financial Reporting Quality by Hope, Ole‐Kristian, Yue, Heng, Zhong, Qinlin

“…ABSTRACT We examine the impact of China's anti‐corruption campaign on firm‐level financial reporting quality (FRQ). As an important component of the…”
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Do Analysts Gain an Informational Advantage by Visiting Listed Companies? by Han, Bing, Kong, Dongmin, Liu, Shasha

“…ABSTRACT We examine the improvements in forecast accuracy that result from analysts' visits to listed companies. We find that company visits significantly…”
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Corporate Political Connections and Tax Aggressiveness by Kim, Chansog (Francis), Zhang, Liandong

“…This study investigates the relation between corporate political connections and tax aggressiveness. We study a broad array of corporate political activities,…”
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Understanding Audit Quality: Insights from Audit Professionals and Investors by Christensen, Brant E., Glover, Steven M., Omer, Thomas C., Shelley, Marjorie K.

“…Projects seeking to define, measure, and evaluate audit quality are on the agendas of auditing standards setters as well as audit firms. The Public Company…”
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Financial Statement Comparability and the Efficiency of Acquisition Decisions by Chen, Ciao‐Wei, Collins, Daniel W., Kravet, Todd D., Mergenthaler, Richard D.

“…This study examines whether acquirers make better acquisition decisions when target firms’ financial statements exhibit greater comparability with industry…”
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The Reputational Costs of Tax Avoidance by Gallemore, John, Maydew, Edward L., Thornock, Jacob R.

“…This study investigates whether firms and their top executives bear reputational costs from engaging in aggressive tax avoidance activities. At least two…”
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PCAOB Inspections: Public Accounting Firms on “Trial” by Westermann, Kimberly D., Cohen, Jeffrey, Trompeter, Greg

“…ABSTRACT The objective of our article is to obtain a better understanding of how auditors anticipate the potential for PCAOB inspection, experience the…”
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The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure by Brown, Stephen V., (Shaolee) Tian, Xiaoli, Wu Tucker, Jennifer

“…ABSTRACT In this study we use the recently mandated risk factor disclosure to examine the spillover effect of the Securities and Exchange Commission (SEC)…”
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The Influence of a Firm's Business Strategy on its Tax Aggressiveness by Higgins, Danielle, Omer, Thomas C., Phillips, John D.

“…Using the Miles and Snow's (1978, 2003) theoretical business strategy framework, we examine the relation between a firm's business and tax-planning strategies…”
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Female Directors and Earnings Quality by SRINIDHI, BIN, GUL, FERDINAND A., TSUI, JUDY

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