"This book includes the integration of existing frameworks on user-oriented information retrieval systems across multiple disciplines; the comprehensive review of empirical studies of interactive information retrieval systems for different types of users, tasks, and subtasks; and the discussion...

Prior literature is mixed as to whether smoothing through accruals indicates higher or lower financial reporting quality (Tucker and Zarowin 2006; Jayaraman 2008; Dechow et al. 2010). Motivated by the unique inter-temporal features and reporting incentives of tax expense, we provide new evidence on this...

We examine the extent to which current operating cash flows are incorporated in future earnings targets in executive compensation. Using target and actual compensation earnings per share (EPS) disclosed in proxy statements for large U.S. public companies, we find that revision of the following...