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The impact of SFAS 133 on income smoothing by banks through loan loss provisions

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Hedging, hedge accounting, and earnings predictability

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Strategic usefulness of ignorance : evidence from income smoothing via retained interest of securitized loans

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Earnings restatements, changes in CEO compensation, and firm performance

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Is the decline in the information content of earnings following restatements short-lived?

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Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

Chen, Xia - 2013

Prior research finds that the decline in the information content of earnings after restatement announcements is short-lived and that the earnings response coefficient (ERC), the proxy for the information content of earnings, bounces back after three quarters. We re-examine the persistence of the...

Persistent link: https://www.econbiz.de/10013083136

Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

Chen, Xia - 2014

Prior research finds that the decline in the information content of earnings after restatement announcements is short-lived and the earnings response coefficient (ERC) bounces back after three quarters. We re-examine this issue using a more recent and comprehensive sample of restatements. We...

Persistent link: https://www.econbiz.de/10013063204