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Discussion of Elections and Discretionary Accruals: Evidence from 2004

GUAY, WAYNE - In: Journal of Accounting Research 48 (2010) 2, pp. 477-487

Persistent link: https://www.econbiz.de/10008472823

Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)

Guay, Wayne; Verrecchia, Robert - In: Journal of Accounting and Economics 42 (2006) 1-2, pp. 149-165

Persistent link: https://www.econbiz.de/10005492652

The use of equity grants to manage optimal equity incentive levels

Core, John; Guay, Wayne - In: Journal of Accounting and Economics 28 (1999) 2, pp. 151-184

Persistent link: https://www.econbiz.de/10005492889

How much do firms hedge with derivatives?

Guay, Wayne; Kothari, S. P - In: Journal of Financial Economics 70 (2003) 3, pp. 423-461

Persistent link: https://www.econbiz.de/10005478090

Properties of implied cost of capital using analystsâ€™ forecasts

Guay, Wayne; Kothari, SP; Shu, Susan - In: Australian Journal of Management 36 (2011) 2, pp. 125-149

We evaluate the influence of measurement error in analystsâ€™ forecasts on the accuracy of implied cost of capital estimates from various implementations of the â€˜implied cost of capitalâ€™ approach, and develop corrections for the measurement error. The implied cost of capital...

Persistent link: https://www.econbiz.de/10011135762

Lessons from Enron - Accounting for Employee Stock Options

Guay, Wayne; Kothari, S.P.; Sloan, Richard - In: The American economic review 93 (2003) 2, pp. 405-409

Persistent link: https://www.econbiz.de/10006822149

Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

GUAY, WAYNE - In: Journal of Accounting Research 44 (2006) 2, pp. 243-255

Persistent link: https://www.econbiz.de/10005658680

Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As

KIM, JINHWAN; VERDI, RODRIGO S.; YOST, BENJAMIN P. - In: Journal of Accounting Research 58 (2020) 5, pp. 1249-1297

Persistent link: https://www.econbiz.de/10012408113

Economic Consequences of IFRS Adoption : The Role of Changes in Disclosure Quality*

Li, Bin; Siciliano, Gianfranco; Venkatachalam, Mohan; … - In: Contemporary Accounting Research 38 (2021) 1, pp. 129-179

Persistent link: https://www.econbiz.de/10012408307

How does financial reporting quality relate to investment efficiency?

Biddle, Gary C.; Hilary, Gilles; Verdi, Rodrigo S. - In: Journal of accounting & economics 48 (2009) 2/3, pp. 112-131

Persistent link: https://www.econbiz.de/10003909904