We examine the effectiveness of online tutoring software to ameliorate poor performance in intermediate financial accounting. Controlling for age, major, and student aptitude, we find that the number of terms that have transpired since a student took introductory financial accounting, whether...

I explore the effectiveness of a program designed to improve student effort and performance in intermediate accounting and other upper division accounting courses. At a mid-sized public university in the Western US, many students enrolled in Intermediate Accounting I (their first upper division...

We examine how analysts' earnings forecast properties vary when accounting information is more difficult to process. Specifically, we investigate whether analysts' forecast properties are associated with traditional real earnings management (REM) measures. We hypothesize and find that analysts'...

Prior studies suggest that large book-tax differences (BTDs) are associated with future earnings changes (or earnings persistence), but it is not clear what drives this association. Studies such as Lev and Nissim (2004) examine the association between total BTDs and after-tax earnings changes,...

Under resource dependence theory, firms should benefit from diverse boards of directors. Ethical arguments also highlight that boards should be as diverse as the stakeholders and communities that they serve. In an attempt to increase diversity and women’s presence on boards of directors,...