's public statements on what constitutes good accounting, governance and investing practices and (ii) whether these practices … preferred accounting, disclosure and compensation policies, but unlikely to follow the board-related governance practices that …, Buffett does not appear to be especially influential in the subsequent accounting, governance and investing decisions of …

, leverage and firm size; and (iii) accounting for new listings, high technology firms and firm-years with losses, mergers and …

explanatory power for stock prices over and above traditional summary accounting measures such as earnings and book value of …

We investigate whether the accruals anomaly documented by Sloan (1996) in the accounting literature is distinct from …

The financial press and accounting regulators (e.g., the SEC and FASB) have expressed concern about pressures on …-up revenue across Internet sectors. While common in some sectors, we find that use of these accounting policies is not pervasive …

is limited, arguably because (i) U.S. GAAP based accounting rate of return (ARR) expenses R&D and other intangibles …

earnings, even though they are adhering to generally accepted accounting principles. The economic magnitude of the …