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Persistent link: https://www.econbiz.de/10005474334

The impact of regulatory and audit environment on managers' discretionary accounting choices : the case of SFAS No. 106

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Earnings management, expected returns on pension assets, and resource allocation decisions

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Diversification by the audit offices in the US and its impact on audit quality

Asthana, Sharad - In: Review of quantitative finance and accounting 48 (2017) 4, pp. 1003-1030

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The impact of regulatory and audit environment on managers' discretionary accounting choices : the case of SFAS No. 106

Asthana, Sharad - In: Accounting and the public interest 1 (2001) 1, pp. 74-96

Persistent link: https://www.econbiz.de/10009932604

Determinants of the Relations between Transitory Earnings and CEO Cash Compensation in the USA

Asthana, Sharad; Ye, Zhongxia Shelly - 2007

Prior research documents that gains from non-recurring transactions flow through to CEOs' compensation, but that losses from non-recurring transactions do not. This paper extends extant literature by exploring the determinants of this phenomenon. We provide evidence that the prior findings of...

Persistent link: https://www.econbiz.de/10009459069

Determinants of the relation between transitory earnings and CEO cash compensation in the USA

Asthana, Sharad; Ye, Zhongxia Shelly - In: International journal of accounting, auditing and … 4 (2007) 1, pp. 111-126

Persistent link: https://www.econbiz.de/10003780111

The effect of Enron, Andersen, and Sarbanes-Oxley on the US market for audit services

Asthana, Sharad; Balsam, Steven; Kim, Sungsoo - In: Accounting research journal 22 (2009) 1, pp. 4-26

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The impact of changes in firm performance and risk on director turnover

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Differential changes in the value-relevance of earnings and book values over time : financial versus other industries

Asthana, Sharad; Chen, Lucy Huajing - In: International journal of accounting and finance 3 (2011/12) 3, pp. 207-222

Persistent link: https://www.econbiz.de/10009618976