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Evidence on the trade-off between real activities manipulation and accrual-based earnings management

Zang, Amy Y. - In: The accounting review : a publication of the American … 87 (2012) 2, pp. 675-703

Persistent link: https://www.econbiz.de/10009540538

Unintended consequences of granting small firms exemptions from securities regulation : evidence from the Sarbanes-Oxley Act

Gao, Feng (contributor); Wu, Joanna Shuang (contributor); … - 2008 - Current draft: September 3, 2008

Persistent link: https://www.econbiz.de/10003784599

Window dressing of financial leverage

Owens, Edward L.; Wu, Joanna Shuang - 2011 - Rev.

We investigate the extent to which banks' quarter-end borrowings in the repurchase market deviate from within-quarter levels, and associated factors. Quarter-end repo liabilities are materially lower than within-quarter averages for a large fraction of sample banks. These deviations are more...

Persistent link: https://www.econbiz.de/10009239964

Unintended consequences of granting small firms exemptions from securities regulation : evidence from the Sarbanes-Oxley Act

Gao, Feng; Wu, Joanna Shuang; Zimmerman, Jerold - In: Journal of accounting research 47 (2009) 2, pp. 459-506

Persistent link: https://www.econbiz.de/10003840030

Discussion of unintended consequences of granting small firms exemptions from securities regulation : evidence from the Sarbanes-Oxley Act

Hayes, Rachel M. - In: Journal of accounting research 47 (2009) 2, pp. 507-518

Persistent link: https://www.econbiz.de/10003843751

Idiosyncratic shocks to firm underlying economics and abnormal accruals

Owens, Edward L.; Wu, Joanna Shuang; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 183-219

Persistent link: https://www.econbiz.de/10011674086

Economic determinants of the decision to voluntarily adopt mark-to-market accounting for pension gains and losses

Kim, Jaewoo; Wasley, Charles E.; Wu, Joanna Shuang - 2016 - Current draft: June 2016

Since 2010 a number of firms have voluntarily adopted mark-to-market (MTM) accounting for the actuarial gains and losses associated with their defined benefit pension plans. While pension accounting rules have allowed such a choice since 1986, only recently have firms begun to exercise that...

Persistent link: https://www.econbiz.de/10011807991