Search Results - "The Accounting review"

Corporate Sustainability: First Evidence on Materiality by Khan, Mozaffar, Serafeim, George, Yoon, Aaron

“…Using newly available materiality classifications of sustainability topics, we develop a novel dataset by hand-mapping sustainability investments classified as…”
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Incentives for Tax Planning and Avoidance: Evidence from the Field by Graham, John R., Hanlon, Michelle, Shevlin, Terry, Shroff, Nemit

“…We analyze survey responses from nearly 600 corporate tax executives to investigate firms' incentives and disincentives for tax planning. While many…”
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Institutional Ownership and Corporate Tax Avoidance: New Evidence by Khan, Mozaffar, Srinivasan, Suraj, Tan, Liang

“…We provide new evidence on the agency theory of corporate tax avoidance (Slemrod 2004; Crocker and Slemrod 2005; Chen and Chu 2005) by showing that increases…”
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Evidence on the Information Content of Text in Analyst Reports by Huang, Allen H., Zang, Amy Y., Zheng, Rong

“…We document that textual discussions in a sample of 363,952 analyst reports provide information to investors beyond that in the contemporaneously released…”
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Propensity Score Matching in Accounting Research by Shipman, Jonathan E., Swanquist, Quinn T., Whited, Robert L.

“…Propensity score matching (PSM) has become a popular technique for estimating average treatment effects (ATEs) in accounting research. In this study, we…”
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Management Forecast Quality and Capital Investment Decisions by Goodman, Theodore H., Neamtiu, Monica, Shroff, Nemit, White, Hal D.

“…Corporate investment decisions require managers to forecast expected future cash flows from potential investments. Although these forecasts are a critical…”
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Auditing Challenging Fair Value Measurements: Evidence from the Field by Cannon, Nathan H., Bedard, Jean C.

“…Concern about effective auditing of fair value measurements (FVMs) has risen in recent decades. Building on prior interview-based and experimental research, we…”
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Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings by Huang, Xuan, Nekrasov, Alexander, Teoh, Siew Hong

“…Limited attention theory predicts that higher salience of earnings news implies a stronger immediate market reaction to earnings news and a weaker…”
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Client Conservatism and Auditor-Client Contracting by DeFond, Mark L., Lim, Chee Yeow, Zang, Yoonseok

“…We find that auditors of more conservative clients charge lower fees, issue fewer going concern opinions, and resign less frequently, consistent with more…”
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Can Twitter Help Predict Firm-Level Earnings and Stock Returns? by Bartov, Eli, Faurel, Lucile, Mohanram, Partha S.

“…Prior research has examined how companies exploit Twitter in communicating with investors, and whether Twitter activity predicts the stock market as a whole…”
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Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry by Kanagaretnam, Kiridaran, Lim, Chee Yeow, Lobo, Gerald J.

“…Using an international sample of banks and country-level indices for individualism and uncertainty avoidance as proxies for national culture, we study how…”
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Internal Control Opinion Shopping and Audit Market Competition by Newton, Nathan J., Persellin, Julie S., Wang, Dechun, Wilkins, Michael S.

“…This study examines the extent to which audit clients successfully engage in internal control opinion shopping activities and whether audit market competition…”
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Firm-Value Effects of Carbon Emissions and Carbon Disclosures by Matsumura, Ella Mae, Prakash, Rachna, Vera-Muñoz, Sandra C.

“…Using hand-collected carbon emissions data for 2006 to 2008 that were voluntarily disclosed to the Carbon Disclosure Project by S&P 500 firms, we examine the…”
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Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods by Cohen, Daniel A., Dey, Aiyesha, Lys, Thomas Z.

“…We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes-Oxley Act (SOX) in 2002, followed by a…”
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Financial Constraints and Cash Tax Savings by Edwards, Alexander, Schwab, Casey, Shevlin, Terry

“…We investigate the association between financial constraints and cash savings generated through tax planning. We predict that an increase in financial…”
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Internal Governance and Real Earnings Management by Cheng, Qiang, Lee, Jimmy, Shevlin, Terry

“…We examine whether internal governance affects the extent of real earnings management in U.S. corporations. Internal governance refers to the process through…”
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The Effect of Corporate Tax Avoidance on the Cost of Equity by Goh, Beng Wee, Lee, Jimmy, Lim, Chee Yeow, Shevlin, Terry

“…Based on Lambert, Leuz, and Verrecchia's (2007) derivation of the cost of equity capital in terms of expected cash flows, we generate a testable hypothesis…”
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Frequent Financial Reporting and Managerial Myopia by Kraft, Arthur G., Vashishtha, Rahul, Venkatachalam, Mohan

“…Using the transition of U.S. firms from annual reporting to semi-annual reporting and then to quarterly reporting over the period 1950–1970, we provide…”
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Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure by Dhaliwal, Dan S., Radhakrishnan, Suresh, Tsang, Albert, Yang, Yong George

“…We examine the relationship between disclosure of nonfinancial information and analyst forecast accuracy using firm-level data from 31 countries. We use the…”
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Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation by Kothari, S. P., Mizik, Natalie, Roychowdhury, Sugata

“…We assess the role of both accruals manipulation (AM) and real activities manipulation (RAM) in inducing overvaluation at the time of a seasoned equity…”
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