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Earnings management and auditor specialization in the post-sox era: An examination of the banking industry
DeBoskey, David Gregory; Jiang, Wei - In: Journal of banking & finance 36 (2012) 2, pp. 613-624
Persistent link: https://www.econbiz.de/10009818223
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Earnings management and auditor specialization in the post-sox era: An examination of the banking industry
DeBoskey, David Gregory; Jiang, Wei - In: Journal of Banking & Finance 36 (2012) 2, pp. 613-623
This study examines the impact of auditor specialization on bank loan loss provisions for a large cross-section of US banks for the period 2002–2006. We find a positive relationship between earning (before provision) and loan loss provision, suggesting that bank managers use LLP to smooth...
Persistent link: https://www.econbiz.de/10010577999
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Enhancing teaching effectiveness of financial accounting to Chinese executives : a generalized approach with case study and assessments
DeBoskey, David G. - In: Issues in accounting education 24 (2009) 4, pp. 511-529
Persistent link: https://www.econbiz.de/10003919437
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The impact of multi-dimensional corporate transparency on us firms' credit ratings and cost of capital
DeBoskey, David G.; Gillett, Peter R. - In: Review of quantitative finance and accounting 40 (2013) 1, pp. 101-134
Persistent link: https://www.econbiz.de/10009699494
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Corporate political transparency and the cost of debt
DeBoskey, David G.; Li, Yutao; Lobo, Gerald J.; Luo, Yan - In: Review of quantitative finance and accounting 57 (2021) 1, pp. 111-145
Persistent link: https://www.econbiz.de/10012549909
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Recent trends in corporate political disclosure for a sample of S&P 500 firms : a new and emerging corporate disclosure area
DeBoskey, David G.; Luo, Yan - In: International journal of disclosure and governance 15 (2018) 3, pp. 176-184
Persistent link: https://www.econbiz.de/10012254561
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Do specialized board committees impact the transparency of corporate political disclosure? : evidence from S&P 500 companies
DeBoskey, David G.; Luo, Yan; Wang, Jeff J. - In: Research in accounting regulation 30 (2018) 1, pp. 8-19
Persistent link: https://www.econbiz.de/10011916340
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Another look : the impact of multi-dimensional corporate transparency on US firms' market liquidity and analyst forecast properties
DeBoskey, David G.; Gillett, Peter R. - In: Review of Pacific Basin financial markets and policies 22 (2019) 2, pp. 1950008-1-1950008-35
Persistent link: https://www.econbiz.de/10012139952
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The role of tax policy within corporate governance : evidence from inversions
Marino, Amanda R.; DeBoskey, David G. - In: International journal of disclosure and governance 21 (2024) 2, pp. 268-276
Persistent link: https://www.econbiz.de/10014583993
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CEO power, board oversight, and earnings announcement tone
DeBoskey, David G.; Luo, Yan; Zhou, Linying - In: Review of quantitative finance and accounting 52 (2019) 2, pp. 657-680
Persistent link: https://www.econbiz.de/10012171706