Purpose: Prior literature investigating the adoption of International Financial Reporting Standards (IFRS) finds that managerial incentives, capital market institutions and accounting standards interact to endogenously determine accounting outcomes. In this paper, we investigate the impact of...

We examine how analysts' earnings forecast properties vary when accounting information is more difficult to process. Specifically, we investigate whether analysts' forecast properties are associated with traditional real earnings management (REM) measures. We hypothesize and find that analysts'...

We use textual-analysis software to quantify the language used in earnings press releases and the corresponding Management Discussion and Analysis (MD&A) for approximately 13,000 firm quarters between 1998 and 2003. Analyzing two narrative disclosures in which managers describe firm performance...

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