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Is Warren Buffett's Commentary on Accounting, Governance and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway?
Bowen, Robert M. - 2013
'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 …
Persistent link: https://www.econbiz.de/10013092752
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Financial Reporting Quality and Idiosyncratic Return Volatility Over the Last Four Decades
Rajgopal, Shivaram - 2010
, leverage and firm size; and (iii) accounting for new listings, high technology firms and firm-years with losses, mergers and …
Persistent link: https://www.econbiz.de/10012717765
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Do the FASB's Standards Add Shareholder Value?
Khan, Urooj - 2017
We examine the cost-effectiveness, from the shareholders' perspective, of the accounting standards issued by the FASB …
Persistent link: https://www.econbiz.de/10012959260
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Do the FASB's Standards Add Shareholder Value?
Khan, Urooj - 2017
We examine the cost-effectiveness, from the shareholders' perspective, of the accounting standards issued by the FASB …
Persistent link: https://www.econbiz.de/10012950531
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Non-audit services and financial reporting quality : evidence from 1978 - 1980
Koh, Kevin; Rajgopal, Shivaram; Srinivasan, Suraj - 2011 - Rev.
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80 Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...
Persistent link: https://www.econbiz.de/10009241457
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Reputation repair after a serious restatement
Chakravarthy, Jivas; deHaan, Ed; Rajgopal, Shivaram - 2014
How do firms repair their reputations after a serious accounting restatement? To answer this question, we review firms …
Persistent link: https://www.econbiz.de/10011523644
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A Guide to Earnings Quality
Dichev, Ilia D. - 2013
earnings, even though they are adhering to generally accepted accounting principles. The economic magnitude of the …
Persistent link: https://www.econbiz.de/10013073661
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CEO Reputation and Earnings Quality
Francis, Jennifer - 2007
We examine the association between CEO reputation (proxied by the extent of press coverage) and the quality of the firm's earnings (proxied by two accruals-based measures). We test three explanations for an association between these constructs: the efficient contracting hypothesis suggests that...
Persistent link: https://www.econbiz.de/10012729851
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A Catering Theory of Earnings Management
Rajgopal, Shivaram - 2007
We propose that earnings management is driven by the prevailing investor demand for earnings surprises. Managers cater to investors by inflating earnings in periods when investors react optimistically to positive earnings surprises relative to negative earnings surprises and report more...
Persistent link: https://www.econbiz.de/10012729965
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Meeting or Beating Analyst Expectations in the Post-Scandals World : Changes in Stock Market Rewards and Managerial Actions
Koh, Kevin - 2007
The pressure to meet/beat analysts' expectations is often blamed for the recent onslaught of accounting scandals. We …
Persistent link: https://www.econbiz.de/10012731968