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How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks

Ai, Xi - 2020

Commonly examined attributes of audit quality in international markets include accounting firm size (proxied for by Big … audit quality. Using a difference-in-differences research design and data from 24 countries, we find that audit quality … improves after small international accounting firms join an AAN. We also find that AAN audit quality is not significantly …

Persistent link: https://www.econbiz.de/10012848881

Home Country Tax System Characteristics and Corporate Tax Avoidance : International Evidence

Atwood, T. J. - 2012

We examine whether three tax system characteristics – required book-tax conformity, worldwide versus territorial approach, and perceived strength of enforcement – impact corporate tax avoidance across countries after controlling for firm-specific factors previously shown to be associated...

Persistent link: https://www.econbiz.de/10013116171

A Re-Examination of Analysts’ Superiority over Time-Series Forecasts of Annual Earnings

Bradshaw, Mark T - 2012

We re-examine the widely held belief that analysts' earnings per share (EPS) forecasts are superior to random walk (RW) time-series forecasts. We investigate whether analysts' annual EPS forecasts are superior, and if so, under what conditions. Simple RW EPS forecasts are more accurate than...

Persistent link: https://www.econbiz.de/10013116514

The Usefulness of Income Tax Disclosures Under IFRS versus U.S. GAAP for Predicting Changes in Future Earnings and Cash Flows

Atwood, T. J. - 2012

quality across firms reporting under IFRS and U.S. GAAP …

Persistent link: https://www.econbiz.de/10013097465

Reviewing the SEC’s Review Process : 10-K Comment Letters and the Cost of Remediation

Cassell, Cory A. - 2013

findings should be of interest to stakeholders who use SEC comment letters to assess disclosure quality and reporting …

Persistent link: https://www.econbiz.de/10013092221

The Effects of Analysts’ Access to Management’s Private Information and the Precision of Publicly Available Information on Analyst Forecast Accuracy

Keskek, Sami - 2013

We posit and find that the importance of analyst and forecast characteristics for analyst forecast accuracy varies with analysts' access to management's private information and with the precision of publicly available information. In particular, more experienced analysts and All-Star analysts do...

Persistent link: https://www.econbiz.de/10013093591

Company Reputation and the Cost of Equity Capital

Cao, Ying - 2014

providing information about company quality. We also find that changes in reputation are associated with subsequent changes in …

Persistent link: https://www.econbiz.de/10013069752

Fair Value Accounting and Gains from Asset Securitizations : A Convenient Earnings Management Tool with Compensation Side-Benefits

Dechow, Patricia - 2010

Accounting rules for valuing retained interest from securitizations require management to make assumptions concerning discount rates, default rates, and prepayment rates. These assumptions provide management with discretion to determine the “gain on sale” of the receivables. We investigate...

Persistent link: https://www.econbiz.de/10013150557

Analysts' Accrual-Related Over-Optimism : Do Analyst Characteristics Play a Role?

Drake, Michael S. - 2009

Bradshaw, Richardson, and Sloan (2001) find that analyst forecast over-optimism is greater for firms with high accruals. This “accrual-related over-optimism” is generally interpreted as evidence that analyst forecasts do not fully incorporate predictable earnings reversals associated with...

Persistent link: https://www.econbiz.de/10013159543

Customer Referencing and Capital Market Benefits : Evidence from the Cost of Equity

Jing, Jiao - 2020

-sectional tests, we find that the benefits of customer referencing are more pronounced for supplier firms: i) without reputable major … inter-organizational connections to investors can bring capital market benefits to the disclosing firms …

Persistent link: https://www.econbiz.de/10012837876