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Investors' Response to Revelations of Prior Uncorrected Misstatements

Omer, Thomas C. - 2012

Accounting Bulletin No. 108, Considering the effects of prior year misstatements when quantifying misstatements in the current …

Persistent link: https://www.econbiz.de/10013114713

The Influence of Country-Level Religiosity on Accounting Conservatism

Bjornsen, Matt - 2018

important characteristic of financial reporting, accounting conservatism. Prior literature suggests that religious individuals … are more risk-averse and have higher ethical standards, while accounting conservatism has been shown to reduce various … headquartered in countries with higher levels of religiosity exhibit, on average, higher accounting conservatism in financial …

Persistent link: https://www.econbiz.de/10012933614

Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure : Determinants of Investments in Tax Shelter Activities?

McGuire, Sean T. - 2012

This study examines whether factors that influence firms' overall investment strategies also influence the decision to invest in a tax shelter. Our results suggest that firms with large investment opportunity sets are less likely to invest in tax shelters. We also find that firms with greater...

Persistent link: https://www.econbiz.de/10013114368

Voluntary Disclosure of Auditor-Provided Tax Service Fees

Bedard, Jean C. - 2012

the sale of tax shelters by large public accounting firms to their clients. Hence, we predict that the decisions of firms …

Persistent link: https://www.econbiz.de/10013116968

The Impact of Religion on Financial Reporting Irregularities

McGuire, Sean T. - 2011

This study examines the impact of religion on financial reporting. We predict that firms in religious areas are less likely to engage in financial reporting irregularities because prior research links religiosity to reduced acceptance of unethical business practices. Our results suggest that...

Persistent link: https://www.econbiz.de/10013121558

Beyond the CFO and Accrual Decisions : An Examination of Individual Audit Committee Chairs, CEOS, and CFOs and Their Influence on Reporting and Operating Decisions

Lawson, Bradley - 2013

operating decisions, and the influence of these managers extends beyond accounting-based techniques to include non-accounting …

Persistent link: https://www.econbiz.de/10013086718

Corporate Transparency, Sustainable Tax Strategies, and Uncertain Tax Activities

Neuman, Stevanie S. - 2013

We investigate whether the sustainability of firms' tax strategies is associated with corporate transparency. We expect and find that firms with sustainable tax strategies are associated with more transparent information environments. Prior research shows that transparency is associated with...

Persistent link: https://www.econbiz.de/10013089517

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

Examining the Association between Tax Risk and Tax Outcomes

Neuman, Stevanie S. - 2014

association between our measure of tax risk and other measures of firm risk found in both the accounting and finance literatures …

Persistent link: https://www.econbiz.de/10013064578

Company Reputation and the Cost of Equity Capital

Cao, Ying - 2014

In this study, we investigate whether companies with better reputations enjoy a lower cost of equity financing. Using a sample of 9,276 large U.S. companies from 1987 through 2011 and the reputation rankings from Fortune's “America's Most Admired Companies List”, we find strong evidence that...

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