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Discussion of earnings manipulation and the cost of capital
Bertomel, Jeremy - In: Journal of accounting research 51 (2013) 2, pp. 475-493
Persistent link: https://www.econbiz.de/10009745751
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What values more? : agency costs or accrual quality
Saini, Jagjit S.; Arugaslan, Onur; DeMello, James - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 22-38
Persistent link: https://www.econbiz.de/10011724539
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On Earnings Manipulation and the Cost of Capital : Does Accounting Matter in the Aggregate?
Bertomeu, Jeremy - 2013
This article develops further results on earnings management and the cost of capital, which complement Strobl (Journal of Accounting Research, forth.). Within a simplified version of the model, I illustrate the existing linkage between earning management activities and firms' cost of capital,...
Persistent link: https://www.econbiz.de/10013086710
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Learning about risk-factor exposures from earnings : implications for asset pricing and manipulation
Beyer, Anne; Smith, Kevin - In: Journal of accounting & economics 72 (2021) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10013203478
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Pay Convexity, Earnings Manipulation, and Project Continuation
Laux, Volker - 2014
associated with higher levels of manipulation, lower reporting quality, and less efficient investment. When designing the optimal … optimal pay convexity and the equilibrium level of manipulation change when the CEO's opportunistic reporting discretion … changes. The model predicts that an increase in the CEO's marginal cost of manipulation increases the optimal level of pay …
Persistent link: https://www.econbiz.de/10013057470
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The relationship between income smoothing and the cost of debt : evidence from the United Kingdom and Nigeria
Aboud, Ahmed; Haruna, Baba; Diab, Ahmed - In: International journal of accounting and information … 31 (2023) 3, pp. 455-477
Persistent link: https://www.econbiz.de/10014316619
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Do creditors prefer smooth earnings? : evidence from European private firms
Gassen, Joachim; Fülbier, Rolf Uwe - In: Journal of international accounting research 14 (2015) 2, pp. 151-180
Persistent link: https://www.econbiz.de/10011429469
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The impact of earnings quality on the cost of equity : evidence from privatized firms
Ben-Nasr, Hamdi; Al-Dakheel, Abdullah Mohammed - In: International journal of financial research 6 (2015) 1, pp. 68-78
Persistent link: https://www.econbiz.de/10011407268
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The effect of voluntary IFRS adoption by unlisted firms on earnings quality and the cost of debt : empirical evidence from Korea
Lee, Young Hwan; Kang, Sun A.; Cho, Sang Min - In: Journal of business economics and management 16 (2015) 5, pp. 931-948
Persistent link: https://www.econbiz.de/10011386661
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Voluntarily IFRS Adoption by European Unlisted Firms : Impact on Earnings Quality and Cost of Debt
Cameran, Mara - 2019
This paper investigates the impact of the voluntary adoption of International Financial Reporting Standards (IFRS) by unlisted firms on both their financial reporting quality and on their cost of debt. Using a large international sample of unlisted EU companies where the choice of IFRS is...
Persistent link: https://www.econbiz.de/10012867422