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Tax avoidance and geographic earnings disclosure

Hope, Ole-Kristian; Ma, Mark; Thomas, Wayne B. - In: Journal of Accounting and Economics 56 (2013) 2, pp. 170-189

This study tests the relation between corporate tax avoidance and disclosure of geographic earnings for U.S. multinational companies. We find that after the adoption of Statement of Financial Accounting Standards No. 131 in 1998, firms opting to discontinue disclosure of geographic earnings in...

Persistent link: https://www.econbiz.de/10010729561

Erratum to "Use of R2 in accounting research: measuring changes in value relevance over the last four decades": [Journal of Accounting and Economics 28 (1999) 83-115]

Brown, Stephen; Lo, Kin; Lys, Thomas - In: Journal of Accounting and Economics 33 (2002) 1, pp. 141-141

Persistent link: https://www.econbiz.de/10005492284

Use of R2 in accounting research: measuring changes in value relevance over the last four decades

Brown, Stephen; Lo, Kin; Lys, Thomas - In: Journal of Accounting and Economics 28 (1999) 2, pp. 83-115

Persistent link: https://www.econbiz.de/10005492498

Conference calls and information asymmetry

Brown, Stephen; Hillegeist, Stephen A.; Lo, Kin - In: Journal of Accounting and Economics 37 (2004) 3, pp. 343-366

Persistent link: https://www.econbiz.de/10005492509

The effect of earnings surprises on information asymmetry

Brown, Stephen; Hillegeist, Stephen A.; Lo, Kin - In: Journal of Accounting and Economics 47 (2009) 3, pp. 208-225

We examine the effect of earnings surprises on changes in information asymmetry. We hypothesize and find that asymmetry is lower (higher) in the quarter following positive (negative) earnings surprises compared to firms that meet the consensus analyst earnings forecast. The relations between...

Persistent link: https://www.econbiz.de/10005077515