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Accruals Quality and Analyst Coverage
Song, Minsup - 2020
We examine the relation between analyst coverage and accruals quality. Because accrual accounting requires managers to …
Persistent link: https://www.econbiz.de/10012705863
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Relationship between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths Around Quarterly Earnings Announcements
Kanagaretnam, Kiridaran (Giri) - 2017
We study the relationships between three variables which proxy for the ex-ante level of information asymmetry - forecast dispersion, forecast revision volatility, and the level of analyst coverage, and equity bid-ask spread and depth changes around quarterly earnings releases. Kim and...
Persistent link: https://www.econbiz.de/10012706850
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The Rise of Accruals Seasonality Spread
Choy, Siu Kai; Lobo, Gerald J.; Tan, Yongxian - 2021
We document that historical patterns of accruals seasonality predict future stock returns. Firms with historically larger accruals in a given quarter of the year earn lower stock returns when those accruals are expected to be announced. The accruals seasonality spread is significant only in the...
Persistent link: https://www.econbiz.de/10013311326
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Is Audit Committee Equity Compensation Related to Audit Fees?
Liu, Xinming; Lobo, Gerald J.; Yu, Hung-Chao - 2021
litigation risk, (2) auditors have stronger bargaining power, (3) the audit committee includes a high proportion of accounting …
Persistent link: https://www.econbiz.de/10013237844
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Multiple Directorships and Audit Committee Effectiveness : Evidence from Effort Allocation
Liu, Xinming; Lobo, Gerald J.; Yu, Hung-Chao; Zheng, Zhen - 2022
Recent post-SOX studies have consistently found that the presence of audit committee (AC) directors with multiple directorships is associated with lower financial reporting quality. An implicit assumption of these studies is that AC directors distribute their effort equally across all their...
Persistent link: https://www.econbiz.de/10013292707
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Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?
Burke, Qing - 2020
We examine the relation between corporate social responsibility (CSR) performance and conditional accounting …
Persistent link: https://www.econbiz.de/10012842177
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Loan Sales and Borrowers' Accounting Conservatism
Deng, Saiying - 2017
We examine whether initial loan sales in the secondary loan market relate to borrowing firms' accounting conservatism …. We find that borrowing firms exhibit a significant decline in accounting conservatism after the initial loan sales. We … accounting conservatism is enforced in the private debt market, and that lead lenders play a more prominent role than secondary …
Persistent link: https://www.econbiz.de/10012973636
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Conditional Conservatism and Debt Versus Equity Financing
Goh, Beng Wee - 2016
Extant research suggests that conditional conservatism reduces information asymmetry between a firm and its shareholders as well as its debtholders. However, there is little evidence on whether conditional conservatism reduces information asymmetry differentially for shareholders and...
Persistent link: https://www.econbiz.de/10012995207
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Share repurchases and accounting conservatism
Lobo, Gerald J.; Robin, Ashok J.; Wu, Kean - In: Review of quantitative finance and accounting 54 (2020) 2, pp. 699-733
Persistent link: https://www.econbiz.de/10012232891
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Does good corporate governance reduce information asymmetry around quarterly earnings announcements?
Kanagaretnam, Kiridaran; Lobo, Gerald J.; Whalen, Dennis J. - In: Journal of accounting and public policy 26 (2007) 4, pp. 497-522
Persistent link: https://www.econbiz.de/10003510433