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The role of earnings announcements on preceding repurchase tender offers

Lee, Tae Hee - 1994

The purpose of this study is to examine how subsequent earnings information is used by investors in resolving residual uncertainty about preceding repurchase tender offer announcements.

Persistent link: https://www.econbiz.de/10009477826

The incremental predictive ability of individual financial analysts

Giullian, Marc Andrew - 1996

Financial analysts are among the most influential group of users of financial accounting information. Because the FASB … has advocated usefulness as the "overriding criterion" (FASB, 1980, p.26) to judge accounting choices, accountants have a … stake in understanding this important group of financial statement users. The majority of existing accounting research …

Persistent link: https://www.econbiz.de/10009477856

A theoretical investigation of mandatory auditor reports on internal control structures

Nekrasz, Frank - 1993

Recently, the call for external auditor reports on client internal control structures has come from many fronts (i.e., Public Oversight Board, GAO, FDIC, etc.). The parties calling for these auditor reports typically assert that these auditor reports will serve to reduce management fraud. Before...

Persistent link: https://www.econbiz.de/10009477885

Management earnings forecasts, security price variability, and the marginal information content of earnings announcements

Liu, Chao-Shin - 1992

The purpose of this study is to determine (1) whether management forecasts decrease the marginal information content of subsequent earnings announcements and (2) whether the market efficiently reflects the information contained in the management forecast. If management forecasts and subsequent...

Persistent link: https://www.econbiz.de/10009477911

The nature of deferred income taxes arising from differences in depreciation methods

Callaghan, Joseph Henry - 1992

arose: whether from accounting method selection or from tax law changes. …

Persistent link: https://www.econbiz.de/10009477915

Entry threat as a determinant of accounting earnings management

Kang, Byung-Min Andrew - 1995

The purpose of this study is to empirically investigate if entry threat, as reflected in industrial market structure, affects earnings management. Specifically, this study uses entry barriers as a proxy for probability of potential entries, and market leadership and market concentration as...

Persistent link: https://www.econbiz.de/10009477944

A framework to analyze management's voluntary forecast disclosure decisions

Yeo, Gillian Hian Heng - 1990

The purpose of this dissertation is to develop an empirical framework which can be used to analyze management's voluntary forecast disclosure decisions. In the first part of this dissertation, a cogent theory of incentives for voluntary disclosure of management forecasts is developed and...

Persistent link: https://www.econbiz.de/10009477945

Effect of separation of duties on firm costs and employee incentives for fraud, theft, and embezzlement

Jones, Roberta Ann - 1996

Using a principal-agent model this research examines the efficacy of a fundamental internal control-separation of duties (SOD). The firm is the principal and non-managerial employees are agents. Three cases are studied. The first case is a bench-mark single-agent model. The second case is a SOD...

Persistent link: https://www.econbiz.de/10009477956

Private and Public Relative Performance Information underDifferent Incentive Systems

Tafkov, Ivo Dimitrov - 2009

Private and Public Relative Performance Information underDifferent Incentive SystemsBy: Ivo TafkovThis study investigates the conditions under which providingrelative performanceinformation to employees has a positive effect on effort andperformance. Specifically, Istudy, via an experiment, the...

Persistent link: https://www.econbiz.de/10009480852

TO TELL OR NOT TO TELL: MARKET VALUE OF VOLUNTARY DISCLOSURES OF INFORMATION SECURITY ACTIVITIES

Sohail, Tashfeen - 2006

This study measures the economic consequences of information security activities, in general, and more specifically the market value of disclosures of information security activities. Since information security activities are primarily non-revenue generating, management tends to view them as the...

Persistent link: https://www.econbiz.de/10009450562