Search Results - "McVay, Sarah"

Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management by Feng, Mei, Li, Chan, McVay, Sarah E., Skaife, Hollis

“…We investigate whether ineffective internal control over financial reporting has implications for firm operations by examining the association between…”
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Managerial Ability and Earnings Quality by Demerjian, Peter R., Lev, Baruch, Lewis, Melissa F., McVay, Sarah E.

“…We examine the relation between managerial ability and earnings quality. We find that earnings quality is positively associated with managerial ability…”
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Quantifying Managerial Ability: A New Measure and Validity Tests by Demerjian, Peter, Lev, Baruch, McVay, Sarah

“…We propose a measure of managerial ability, based on managers' efficiency in generating revenues, which is available for a large sample of firms and…”
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The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains by Curtis, Asher B., McVay, Sarah E., Whipple, Benjamin C.

“…We examine the disclosure of non-GAAP earnings information in quarters containing transitory gains to investigate whether the primary motivation for these…”
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Accruals Quality and Internal Control over Financial Reporting by Doyle, Jeffrey T., Ge, Weili, McVay, Sarah

“…We examine the relation between accruals quality and internal controls using 705 firms that disclosed at least one material weakness from August 2002 to…”
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Determinants of weaknesses in internal control over financial reporting by Doyle, Jeffrey, Ge, Weili, McVay, Sarah

“…We examine determinants of weaknesses in internal control for 779 firms disclosing material weaknesses from August 2002 to 2005. We find that these firms tend…”
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SEC Scrutiny and the Evolution of Non-GAAP Reporting by Kolev, Kalin, Marquardt, Carol A., McVay, Sarah E.

“…We empirically examine the effects of intensified scrutiny over non-GAAP reporting on the quality of non-GAAP earnings exclusions. We find that, on average,…”
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Forecasting Sales: A Model and Some Evidence from the Retail Industry by Curtis, Asher B., Lundholm, Russell J., Mcvay, Sarah E.

“…Financial statements derive much of their usefulness from the association between the disclosed current period data and future economic outcomes. While the…”
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Costs and benefits of internal control audits: evidence from M&A transactions by Kravet, Todd D., McVay, Sarah E., Weber, David P.

“…To inform the debate on the merits of internal control audits, we examine managers’ decisions to temporarily exempt newly acquired businesses from Section 404…”
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Controls and Cooperation in Interactive and Non‐Interactive Settings by Garrett, Jace B., Livingston, Jeffrey A., Tayler, William B., Cade, Nicole L., McVay, Sarah E.

“…ABSTRACT Prior research finds that controls that induce cooperation among collaborators on a project increase trust, and that this increased trust increases…”
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Discussion of Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies by McVAY, SARAH E.

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How Does Intentional Earnings Smoothing Vary With Managerial Ability? by Demerjian, Peter, Lewis-Western, Melissa, McVay, Sarah

“…We investigate if high-ability managers are more likely to intentionally smooth earnings, a form of earnings management, and when they are more likely to do…”
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Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures by Ge, Weili, Koester, Allison, McVay, Sarah

“…We quantify measurable benefits and costs of exempting firms from auditor oversight of internal control effectiveness disclosures. We measure the benefit of…”
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Preparers and the financial reporting system by McVay, Sarah, Szerwo, Brandon

“…We review the accounting and related literature on the preparation of public company financial reports. We highlight numerous impediments to producing high…”
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Analysts' Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts by Feng, Mei, McVay, Sarah

“…We document that, when revising their short-term earnings forecasts in response to management guidance, analysts wishing to curry favor with management weight…”
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Internal Control over Financial Reporting and Resource Extraction: Evidence from China by Ge, Weili, Li, Zining, Liu, Qiliang, McVay, Sarah

“…ABSTRACT We examine whether the strength of internal control over financial reporting (internal control) reduces the expropriation of resources from the firm…”
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Internal control and management guidance by Feng, Mei, Li, Chan, McVay, Sarah

“…We examine the relation between internal control quality and the accuracy of management guidance. Consistent with managers in firms with ineffective internal…”
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Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items by McVay, Sarah Elizabeth

“…This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers…”
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Non-GAAP earnings and board independence by Frankel, Richard, McVay, Sarah, Soliman, Mark

“…We examine the association between board independence and the characteristics of non-GAAP earnings. Our results suggest that companies with less independent…”
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The changing implications of research and development expenditures for future profitability by Curtis, Asher, McVay, Sarah, Toynbee, Sara

“…We document strong evidence of a declining relation between R&D and future profitability, which coincides with a number of important economic changes,…”
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