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The relation between tax rates and pre-tax returns : direct evidence from the 1981 and 1986 tax rate reductions
Guenther, David A. - In: Journal of accounting & economics 18 (1994) 3, pp. 379-393
Persistent link: https://www.econbiz.de/10001172342
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The interactive role of difficulty and incentives in explaining the annual earnings forecast walkdown
Bradshaw, Mark; Lee, Lian Fen; Peterson, Kyle - In: The accounting review : a publication of the American … 91 (2016) 4, pp. 995-1021
Persistent link: https://www.econbiz.de/10011520872
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The earnings quality and information processing effects of accounting consistency
Peterson, Kyle; Schmardebeck, Roy; Wilks, T. Jeffrey - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2483-2514
Persistent link: https://www.econbiz.de/10011414467
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The Earnings Quality and Information Processing Effects of Accounting Consistency
Peterson, Kyle - 2015
We specify measures of accounting consistency both across time and across firms based on the textual similarity of accounting policy footnotes disclosed in 10-K filings. We first examine how these measures relate to earnings quality. Accounting consistency over time is positively associated with...
Persistent link: https://www.econbiz.de/10013036694
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Principles-based standards and earnings attributes
Folsom, David; Hribar, Paul; Mergenthaler, Richard D.; … - In: Management science : journal of the Institute for … 63 (2017) 8, pp. 2592-2615
Persistent link: https://www.econbiz.de/10011741404