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Accounting conservatism and firm value : evidence from the global financial crisis
Watts, Ross L.; Zuo, Luo - 2011 - Current version: November 2011
This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …
Persistent link: https://www.econbiz.de/10009579601
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Political connections,SEC enforcement and accounting quality
Correia, Maria M. - 2009
In this study, I examine whether firms and executives with long-term political connections through contributions and lobbying incur lower costs from the enforcement actions by the Securities and Exchange Commission (SEC). I find that politically connected firms on average are less likely to be...
Persistent link: https://www.econbiz.de/10009506974
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Incentives for tax planning and avoidance : evidence from the field
Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - 2013
planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …
Persistent link: https://www.econbiz.de/10010194828
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
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Restatement likelihood and accounting conservatism : evidence from CFO style
Kim, Jeong-bon; Lopatta, Kerstin; Canitz, Felix - In: SSRN eLibrary (2018)
Recent accounting research examines the impact of the individual style of corporate decision-makers on corporate … accounting policies. Based on this line of research, we explore how a chief financial officer's (CFO) preference for accounting … conservatism affects accounting quality. We provide evidence that CFOs significantly influence accounting conservatism at firm …
Persistent link: https://www.econbiz.de/10012822389
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Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism
Ramanna, Karthik - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 81-151
Persistent link: https://www.econbiz.de/10013261774
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Exploring the relevance and reliability of fair value accounting
Fukui, Yoshitaka; Saito, Shizuki - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 181-190
Persistent link: https://www.econbiz.de/10013261781
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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
Persistent link: https://www.econbiz.de/10013262650
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Private company finance and financial reporting
Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646298
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Causal inference in accounting research
Gow, Ian D.; Larcker, David F.; Reiss, Peter C. - 2016
This paper examines the approaches accounting researchers adopt to draw causal inferences using observational (or … nonexperimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well … methods also make strong assumptions that are not always fully appreciated. We believe that accounting research would benefit …
Persistent link: https://www.econbiz.de/10011864867