Search Results - "Skinner, Douglas J."

Audit Quality and Auditor Reputation: Evidence from Japan by Skinner, Douglas J., Srinivasan, Suraj

“…We study events surrounding ChuoAoyama's failed audit of Kanebo, a large Japanese cosmetics company whose management engaged in a massive accounting fraud…”
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Implications for GAAP from an analysis of positive research in accounting by Kothari, S.P., Ramanna, Karthik, Skinner, Douglas J.

“…Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP’s principal focus is on control (performance measurement and…”
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Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance by Anilowski, Carol, Feng, Mei, Skinner, Douglas J.

“…We investigate whether earnings guidance affects aggregate stock returns through its effects on expectations about overall earnings performance and/or…”
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The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis by Skinner, Douglas J.

“…This paper provides evidence on the role of deferred taxes in the recent financial crisis among Japanese banks. Upon adoption of deferred tax accounting in…”
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Accounting for intangibles - a critical review of policy recommendations by Skinner, Douglas J.

“…I review and critically evaluate the arguments in favour of reforming current accounting and disclosure practices related to intangibles. I argue that the case…”
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Is Japan Really a “Buy”? The Corporate Governance, Cash Holdings and Economic Performance of Japanese Companies by Kato, Kazuo, Li, Meng, Skinner, Douglas J.

“…We investigate whether Japan's much‐touted governance reforms improve its firms’ management of cash, economic performance and valuation. Consistent with an…”
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Large-Sample Evidence on the Debt Covenant Hypothesis by Dichev, Ilia D., Skinner, Douglas J.

“…We use Dealscan, a database of private corporate lending agreements, to provide large-sample tests of the debt covenant hypothesis. Dealscan offers several…”
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Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio by Skinner, Douglas J, Sloan, Richard G

“…We provide new evidence that the inferior returns to growth stocks relative to value stocks are the result of expectational errors about future earnings…”
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Payout policy through the financial crisis: The growth of repurchases and the resilience of dividends by Floyd, Eric, Li, Nan, Skinner, Douglas J.

“…We compare the payout policies of US industrials and banks over the past 30 years to better understand dividends, especially for banks. For industrials,…”
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Measuring securities litigation risk by Kim, Irene, Skinner, Douglas J.

“…Extant research commonly uses indicator variables for industry membership to proxy for securities litigation risk. We provide evidence on the construct…”
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The evolving relation between earnings, dividends, and stock repurchases by Skinner, Douglas J.

“…This paper examines how the relation between earnings and payout policy has evolved over the last three decades. Three principal groups of payers have emerged:…”
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Earnings disclosures and stockholder lawsuits by Skinner, Douglas J.

“…This paper provides evidence on whether managers can reduce stockholder litigation costs by disclosing adverse earnings news ‘early’. Inconsistent with this…”
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The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure by MILLER, GREGORY S., SKINNER, DOUGLAS J.

“…Recent changes in technology and the media are causing significant changes in how capital markets assimilate and respond to information. We identify important…”
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Importing activists: Determinants and consequences of increased cross-border shareholder activism by Maffett, Mark, Nakhmurina, Anya, Skinner, Douglas J.

“…We analyze nearly 7,000 shareholder activist campaigns across 56 countries and show that shareholder activism is now a global phenomenon. Our analyses provide…”
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An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium by Frankel, Richard, Johnson, Marilyn, Skinner, Douglas J.

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Run EDGAR Run: SEC Dissemination in a High-Frequency World by ROGERS, JONATHAN L., SKINNER, DOUGLAS J., ZECHMAN, SARAH L. C.

“…We describe the process through which the Securities and Exchange Commission (SEC) makes filings "publicly available." For a sample of Form 4 (insider trade)…”
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What do dividends tell us about earnings quality? by Skinner, Douglas J., Soltes, Eugene

“…Over the past 30 years, there have been significant changes in the distribution of earnings—cross-sectional variation has increased, with increasing left…”
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A reply to Lev's rejoinder to 'Accounting for intangibles - a critical review of policy recommendations' by Skinner, Douglas J.

“…Baruch Lev has written a thoughtful response to the author's commentary on policy recommendations for intangibles. Rather than reiterating points he has…”
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Management Forecasts in Japan: An Empirical Study of Forecasts that Are Effectively Mandated by Kato, Kazuo, Skinner, Douglas J., Kunimura, Michio

“…We study management forecasts in Japan, where forecasts are effectively mandated but managers have considerable latitude over the numbers they release. We find…”
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The role of the media in disseminating insider-trading news by Rogers, Jonathan L., Skinner, Douglas J., Zechman, Sarah L. C.

“…We use the process through which insider trading (SEC Form 4) filings are made public to investigate whether media coverage affects the way securities markets…”
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