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Regulation Fair Disclosure and Analysts' First-Forecast Horizon

Janakiraman, Surya N. - 2006

We examine the impact of Regulation Fair Disclosure (RFD) on first-forecast horizon of analysts' earnings forecasts. The first-forecast horizon is computed as the number of calendar days between the issue of the analysts' first earnings forecast for a quarter and the fiscal quarter-end date. We...

Persistent link: https://www.econbiz.de/10012733769

Discussion of "how does culture impinge upon managers' demeanor of earnings management? : evidence from cross-country analysis"

Radhakrishnan, Suresh; Janakiraman, Surya N. - In: The international journal of accounting : TIJA 56 (2021) 2, pp. 2150006-1-12

Persistent link: https://www.econbiz.de/10012656573

A reply to the discussion of "how does culture impinge upon managers' demeanor of earnings management? : evidence from cross-country analysis"

Chaney, Paul K.; Lodh, Suman; Nandy, Monomita - In: The international journal of accounting : TIJA 56 (2021) 2, pp. 2150007-1-2

Persistent link: https://www.econbiz.de/10012656575

Discussion of "what turns the taxman on? tax aggressiveness, financial statement audits, and tax return adjustments in small private companies"

Radhakrishnan, Suresh; Janakiraman, Surya N. - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2080003-1-7

Persistent link: https://www.econbiz.de/10012437908

A reply to the discussion of "what turns the taxman on? : tax aggressiveness, financial statement audits, and tax return adjustments in small private companies"

Ojala, Hannu; Kinnunen, Juha; Niemi, Lasse; Troberg, Pontus - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2080004-1-4

Persistent link: https://www.econbiz.de/10012437913

Reexamining the Relation Between Audit and Non-Audit Fees : Dealing with Weak Instruments in Two-Stage Least Squares Estimation

Chan, Lilian H. - 2010

We introduce some new econometric tests and techniques for identifying and overcoming the problem of weak instruments in the context of joint provision of audit and non-audit fees. We use this context because identifying appropriate instruments is difficult due to the lack of theoretical...

Persistent link: https://www.econbiz.de/10013139972