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Institutional ownership, earnings management and earnings surprises : evidence from 39 years of U.S. data
Davis, Justin G.; García Cestona, Miguel Angel - In: Journal of economics, finance & administrative science 28 (2023) 56, pp. 218-236
Purpose As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management...
Persistent link: https://www.econbiz.de/10014506782
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Accounting conservatism and firm value : evidence from the global financial crisis
Watts, Ross L.; Zuo, Luo - 2011 - Current version: November 2011
This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …
Persistent link: https://www.econbiz.de/10009579601
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Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms
Hope, Ole-Kristian - 2016
-quality accounting. Using a large sample of U.S. private firms, we first confirm that accrual quality in private firms is associated with …
Persistent link: https://www.econbiz.de/10013006269
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Private company finance and financial reporting
Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646298
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Private company finance and financial reporting
Hope, Ole-Kristian; Yvas, Dushyantkumar - 2017
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646418
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Accounting conservatism, market liquidity and informativeness of asset price : implications on mark to market accounting
Luo, Guo Ying - In: Journal of applied finance & banking 3 (2013) 1, pp. 177-190
market liquidity increases as the proportion of conservatism traders increases. With mark to market accounting replacing the … conservative accounting practice, the asset price will be more informative and the market liquidity will be reduced. From the … perspective of the informativeness of the asset price, the results of this paper support mark to market accounting. -- accounting …
Persistent link: https://www.econbiz.de/10009742842
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Accounting policies and financial analysis interdependences : empirical evidence
Serdarević, Nino - In: Economic review : journal of economics & business 9 (2011) 1, pp. 17-30
This paper presents empirical evidence on applied analysis interdependences with created accounting policies and … financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies …. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have …
Persistent link: https://www.econbiz.de/10012010509
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A note on the time series measure of conservatism
Brauer, Sebastian; Westermann, Frank - 2010
Asymmetric persistence of accounting income is often tested in a regression of changes in earnings on lagged changes in …
Persistent link: https://www.econbiz.de/10003940082
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A note on the time series measure of conservatism
Brauer, Sebastian; Westermann, Frank - 2010
Asymmetric persistence of accounting income is often tested in a regression of changes in earnings on lagged changes in …
Persistent link: https://www.econbiz.de/10009660971
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Earnings Management Surrounding Forced CEO Turnover : Evidence from the U.S. Property-Casualty Insurance Industry
Cheng, Jiang - 2019
In this paper, we investigate earnings management surrounding forced CEO turnover for U.S. property-casualty insurance companies with differing organizational forms. We analyze the three principal organizational form types in the industry – publicly-traded stocks, closely-held stocks, and...
Persistent link: https://www.econbiz.de/10012898543