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An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly
Louis, Henock; Robinson, Dahlia; Sbaraglia, Andrew - In: Review of accounting studies 13 (2008) 1, pp. 23-54
Persistent link: https://www.econbiz.de/10003704465
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Do managers intentionally use repurchase tender offers to signal private information? : Evidence from firm financial reporting behavior
Louis, Henock; White, Halbert - In: Journal of financial economics 85 (2007) 1, pp. 205-233
Persistent link: https://www.econbiz.de/10003485190
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Principal-versus-Agent Considerations in Revenue Recognition and the Impact of ASC 606
Du, Kai; Louis, Henock; Wang, Shuyang - 2023
Using a data set compiled through textual analysis of SEC filings and manual collection, we show that (i) firms with principal-versus-agent (PA) exposures face heightened compliance risk and audit fees, although there is no evidence that they have lower revenue quality; (ii) investors attach...
Persistent link: https://www.econbiz.de/10014347897
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Do Analysts Sacrifice Forecast Accuracy for Informativeness?
Louis, Henock; Sun, Amy X.; Urcan, Oktay - In: Management science : journal of the Institute for … 59 (2013) 7, pp. 1688-1708
Persistent link: https://www.econbiz.de/10010152070
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Value of Cash Holdings and Accounting Conservatism*
Louis, Henock; Sun, Amy X.; Urcan, Oktay - In: Contemporary accounting research : a journal of the … 29 (2012) 4, pp. 1249-1271
Persistent link: https://www.econbiz.de/10010057207
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Acquirers#8217 abnormal returns and the non-Big 4 auditor clientele effect
Louis, Henock - In: Journal of accounting & economics 40 (2005) 1, pp. 75-100
Persistent link: https://www.econbiz.de/10006749968
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Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits
Louis, Henock; Robinson, Dahlia - In: Journal of accounting & economics 39 (2005) 2, pp. 361
Persistent link: https://www.econbiz.de/10006752618
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The Value Relevance of the Foreign Translation Adjustment
Louis, Henock - In: The accounting review : a journal of the American … 78 (2003) 4, pp. 1027-1048
Persistent link: https://www.econbiz.de/10006759783
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Managers' and Investors' Responses to Media Exposure of Board Ineffectiveness
Joe, Jennifer R.; Louis, Henock; Robinson, Dahlia - In: Journal of financial and quantitative analysis : JFQA 44 (2009) 3, pp. 579-606
Persistent link: https://www.econbiz.de/10008306329
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Financial Reporting and Conflicting Managerial Incentives: The Case of Management Buyouts
Fischer, Paul E.; Louis, Henock - In: Management science : journal of the Institute for … 54 (2008) 10, pp. 1700-1714
Persistent link: https://www.econbiz.de/10008113167