We examine whether analysts include the managed earnings component in their forecasts or are surprised by the managed earnings component. We also investigate whether analysts' earnings forecasts for future periods and their stock recommendations are affected by earnings management in the current...

Private foundations choose distribution policies that involve trade-offs between current and future distributions. Our study investigates the willingness of private foundations to increase current distributions to qualify for a reduced excise tax rate on net investment income. We provide...

Prior studies on the incremental predictive ability of accrual models over cash flow models with respect to future cash flows have led to conflicting results. This paper presents an accrual-based cash flow prediction model based on a random walk in cash flows adjusted for the reversal of current...

This dissertation examines the form of disclosure provided in mandatory 10-K amendments filed in response to review by the Securities and Exchange Commission. These amendments are the focus of this study because the 10-K/A provides a unique opportunity to examine a situation where information...

This study posits that pandemics should be regarded as complex, open-ended phenomena that cannot be reduced to biology and epidemiology. The research assesses Ghana's effectiveness in governing the COVID-19 pandemic contrary to apocalyptic predictions. This paper critiques Ghana's responses to...