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Analysts’ Experience and Interpretation of Discretionary Accruals in Predicting Future Earnings

Liu, Alfred Z.; Schneible Jr., Richard A. - 2022

Our paper investigates whether analysts' experience mitigates their forecast over-optimism associated with high discretionary accruals. Prior literature shows that analysts' forecast optimism is associated with high total accruals and working capital accruals, and this forecasting inefficiency...

Persistent link: https://www.econbiz.de/10013298501

Revising the theory behind corporate governance and management control : a reflection and roadmap

Stevens, Douglas E. - In: Management accounting research 63 (2024), pp. 1-9

Persistent link: https://www.econbiz.de/10015061245

In search of a moral foundation for capitalism : from Adam Smith to Amartya Sen

Stevens, Douglas E. - 2024

The search for a moral foundation for capitalism has a long history that continues to unfold, yet many are unaware of this search or its implications for the future of capitalism. The recent pandemic has uncovered cracks in the foundation of capitalism and raised doubts regarding its ability to...

Persistent link: https://www.econbiz.de/10014466801

How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting†

Abdel‐Rahim, Heba Y.; Hales, Jeffrey; Stevens, Douglas E. - In: Contemporary Accounting Research (2021)

Persistent link: https://www.econbiz.de/10012809134

The Changing Behavior of Trading Volume Reactions to Earnings Announcements : Evidence of the Increasing Use of Accounting Earnings News by Investors

Barron, Orie E.; Schneible, Richard A.; Stevens, Douglas E. - In: Contemporary Accounting Research 35 (2018) 4, pp. 1651-1674

Persistent link: https://www.econbiz.de/10012086986

Earnings characteristics and analysists' differential interpretation of earnings announcements : an empirical analysis

Ahmed, Anwer S.; Song, Minsup; Stevens, Douglas E. - In: Accounting and finance : journal of the Accounting … 49 (2009) 2, pp. 223-246

Persistent link: https://www.econbiz.de/10003859675

A moral solution to the moral hazard problem

Stevens, Douglas E.; Thevaranjan, Alex - In: Accounting, organizations and society : an … 35 (2010) 1, pp. 125-139

Persistent link: https://www.econbiz.de/10003953966

The robustness of honesty effects on budget proposals when the superior has rejection authority

Douthit, Jeremy D.; Stevens, Douglas E. - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 467-493

Persistent link: https://www.econbiz.de/10010517108

Can agent cheap talk mitigate agency problems in the presence of a noisy performance measure? : an experimental test in a single- and multi-period setting

Douthit, Jeremy D.; Kearney, Linwood W.; Stevens, Douglas E. - In: Journal of management accounting research : JMAR 24 (2012), pp. 135-158

Persistent link: https://www.econbiz.de/10009696307

Can a code of ethics improve manager behavior and investor confidence?

Davidson, Bruce I.; Stevens, Douglas E. - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 51-74

Persistent link: https://www.econbiz.de/10009711748