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Why do firms terminate their overfunded pension plans?
Thomas, Jacob K. - In: Journal of Accounting and Economics 11 (1989) 4, pp. 361-398
Persistent link: https://www.econbiz.de/10005492352
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Economic consequences of accounting standards : The lease disclosure rule change
Imhoff, Eugene Jr.; Thomas, Jacob K. - In: Journal of Accounting and Economics 10 (1988) 4, pp. 277-310
Persistent link: https://www.econbiz.de/10005492440
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Corporate taxes and defined benefit pension plans
Thomas, Jacob K. - In: Journal of Accounting and Economics 10 (1988) 3, pp. 199-237
Persistent link: https://www.econbiz.de/10005492445
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Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
Bernard, Victor L.; Thomas, Jacob K. - In: Journal of Accounting and Economics 13 (1990) 4, pp. 305-340
Persistent link: https://www.econbiz.de/10005492575
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Rounding-up in reported EPS, behavioral thresholds, and earnings management
Das, Somnath; Zhang, Huai - In: Journal of Accounting and Economics 35 (2003) 1, pp. 31-50
Persistent link: https://www.econbiz.de/10005492288
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Financial reporting frequency, information asymmetry, and the cost of equity
Fu, Renhui; Kraft, Arthur; Zhang, Huai - In: Journal of Accounting and Economics 54 (2012) 2, pp. 132-149
Using hand-collected data on firms’ interim reporting frequency from 1951 to 1973, we examine the impact of financial reporting frequency on information asymmetry and the cost of equity. Our results show that higher reporting frequency reduces information asymmetry and the cost of equity, and...
Persistent link: https://www.econbiz.de/10010594329
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The valuation impact of reconciling pro forma earnings to GAAP earnings
Zhang, Huai; Zheng, Liu - In: Journal of Accounting and Economics 51 (2011) 1, pp. 186-202
Regulation G requires all companies to quantitatively reconcile pro forma earnings with GAAP earnings. This paper provides three findings related to the impact of reconciliations on mispricing of pro forma earnings. First, prior to Reg G, we find that mispricing of pro forma earnings is limited...
Persistent link: https://www.econbiz.de/10010572425
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The valuation impact of reconciling pro forma earnings to GAAP earnings
Zhang, Huai; Zheng, Liu - In: Journal of Accounting and Economics 51 (2011) 1-2, pp. 186-202
Regulation G requires all companies to quantitatively reconcile pro forma earnings with GAAP earnings. This paper provides three findings related to the impact of reconciliations on mispricing of pro forma earnings. First, prior to Reg G, we find that mispricing of pro forma earnings is limited...
Persistent link: https://www.econbiz.de/10008871623