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Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

Persistent link: https://www.econbiz.de/10010250808

Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts'

Li, Xi - 2016

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-differences analysis, we document a significant increase in the likelihood and frequency of management earnings forecasts following...

Persistent link: https://www.econbiz.de/10012994264

Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts

Li, Xi - 2016

Persistent link: https://www.econbiz.de/10012994267

Does tax aggressiveness reduce financial reporting transparency?

Balakrishnan, Karthik; Blouin, Jennifer L.; Guay, Wayne R. - 2011 - This draft: March 20, 2011

We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it can simultaneously increase the financial complexity of the organization. And, to the extent that this greater financial complexity cannot...

Persistent link: https://www.econbiz.de/10009348102

Women Directors, Family Ownership and Earnings Management in Malaysia

Abdullah, Shamsul Nahar - 2017

Purpose – The purpose of this paper is to determine whether the representation of women on the boards (WOMBDs) and audit committees is associated with a reduction in the practice of earnings management and whether women are associated with income reducing (conservative) rather than...

Persistent link: https://www.econbiz.de/10012955825

On the Relationship Between Analyst Reports and Corporate Disclosures : Exploring the Roles of Information Discovery and Interpretation

Chen, Xia - 2014

financial accounting information. Analysis of all weeks surrounding earnings announcements shows that the information discovery …

Persistent link: https://www.econbiz.de/10013070458

Internal information and investment sensitivities to market value and cash flow

Heitzman, Shane; Huang, Mengjie - 2014

We ask whether the quality of internal information matters for investment decisions. We predict that investment is more sensitive to internal profit signals and less sensitive to external price signals when managers have higher quality internal information. Consistent with recent theoretical and...

Persistent link: https://www.econbiz.de/10010483655

Perceived Accounting Quality and the Information Content of Prior Insider Trades

Blackburne, Terrence - 2020

We examine how shocks to perceived accounting quality lead to market prices that reflect an increased weight on prior … trading signals are more informative when investors are likely to believe that the precision of accounting information is … consistent with investors reweighting prior insider selling disclosures when perceived accounting quality exogenously declines …

Persistent link: https://www.econbiz.de/10012855100

Financing and Investment Efficiency, Information Quality, and Accounting Biases

Nan, Lin - 2013

In this paper, we investigate the effect of accounting biases on firms' financing decisions and the role of accounting …-biased accounting system performs better than a neutral accounting system, and a more downward bias helps mitigate both investment and … financing inefficiency; while for industries with generally high-profit prospects, an upward-biased accounting system is better …

Persistent link: https://www.econbiz.de/10013094167

Public Disclosure of Forward Contracts and Revelation of Proprietary Information

Hughes, John S.; Kao, Jennifer L.; Williams, Michael - 2013

Financial executives of firms engaged in forward contracting have raised concerns that mandated disclosure of those contracts would reveal proprietary information to rival firms. This paper considers the basis for those concerns in the framework of a duopoly in which one privately informed...

Persistent link: https://www.econbiz.de/10014034269