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Textual Analysis in Accounting and Finance : A Survey
Loughran, Tim - 2017
Relative to quantitative methods traditionally used in accounting and finance, textual analysis is substantially less …
Persistent link: https://www.econbiz.de/10012957642
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Textual Analysis in Accounting and Finance : A Survey
Loughran, Tim - 2016
Relative to quantitative methods traditionally used in accounting and finance, textual analysis is substantially less …
Persistent link: https://www.econbiz.de/10013005853
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Incentives for tax planning and avoidance : evidence from the field
Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - 2013
for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which managers engage … planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …
Persistent link: https://www.econbiz.de/10010194828
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Big Bath Accounting in Managerial Tone Following CEO Turnovers
Breuer, Wolfgang; Follonier, Marcos Andrés; Knetsch, … - 2021
Prior work has documented that incoming CEOs make accounting decisions which reduce reported firm performance. It is … performance downwards. These results document opportunistic accounting behavior consistent with the hypothesis that incoming CEOs …
Persistent link: https://www.econbiz.de/10013226725
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Earning Management and the Relevance of Accounting Information : Signaling Motivation and Opportunistic Approach
Pasaribu, Rowland Bismark - 2017
accrual to the relevance of accounting information. Data analysis technique used is regression analysis with moderating …
Persistent link: https://www.econbiz.de/10012942860
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Financial Report Readability as a Signaling Device of Earnings Quality
Braun, Matías; Ferreira, Tiago; Ortiz M., Marcelo - 2022
We find that firms that meet or just beat last’s year earnings (henceforth, MBE firms) have a lower post-filing stock return volatility in the month following the 10-K filing. We also find that this negative relation is stronger for the MBE firms providing more readable 10-K. Furthermore, we...
Persistent link: https://www.econbiz.de/10013406618
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Decision usefulness approach to financial reporting : a case for Malaysian inland revenue board
Dandago, Kabiru Isa; Hassan, Nur Isdawani Binti - 2013
’ financial reporting follows the requirements of relevant laws in the country and that they comply with appropriate accounting …
Persistent link: https://www.econbiz.de/10009756989
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Consequences of financial reporting quality on corporate performance : evidence at the international level
Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88
accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that … of IFRS, the accounting system used in the country and the influence of the economic cycle. …
Persistent link: https://www.econbiz.de/10010385817
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
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Does Voluntary Disclosure Level Affect the Value Relevance of Accounting Information?
Alfaraih, Mishari M - 2012
This paper seeks to explore whether voluntary disclosure level affects the value relevance of accounting information …
Persistent link: https://www.econbiz.de/10013113790