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The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World
Francis, Jere R. - 2007
The association of a country's investor protection regime with the quality of reported earnings is examined for a large sample of firms from 42 countries. Three attributes of earnings are evaluated: the magnitude of the association of a country's investor protection regime with the quality of...
Persistent link: https://www.econbiz.de/10012777099
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Is earnings fraud associated with high deferred tax and/or book minus tax levels?
Ettredge, Michael L.; Sun, Lili; Lee, Picheng; … - In: Auditing : a journal of practice & theory 27 (2008) 1, pp. 1-33
Persistent link: https://www.econbiz.de/10003716897
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Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk : To Conform or not to Conform?
Badertscher, Brad A.; Phillips, John D.; Pincus, Morton; … - 2014
Prior research has separately examined pretax earnings management activities that have current taxable income … consequences (book-tax 'conforming earnings management') and those that do not have current taxable income consequences (book …-tax 'nonconforming earnings management'). Our study documents the prevalence of, and then investigates the firm-specific characteristics …
Persistent link: https://www.econbiz.de/10014213760
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Audit Quality and Properties of Analyst Earnings Forecasts
Behn, Bruce K. - 2008
Under the assumption that audit quality relates positively to unobservable financial reporting reliability, we investigate whether audit quality is associated with the predictability of accounting earnings by focusing on analyst earnings forecast properties. The evidence shows that analysts'...
Persistent link: https://www.econbiz.de/10012773262
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Audit Quality and Properties of Analyst Earnings Forecasts
Behn, Bruce K.; Choi, Jong-Hag; Kang, Tony - 2007
Under the assumption that audit quality relates positively to unobservable financial reporting reliability, we investigate whether audit quality is associated with the predictability of accounting earnings by focusing on analyst earnings forecast properties. The evidence shows that analysts'...
Persistent link: https://www.econbiz.de/10014224291
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Analysts’ Earnings Surprise Components and Future Earnings Performance
Calegari, Michael - 2016
Our paper examines the association between components of analysts' earnings surprises and future earnings. We decompose the analysts' earnings surprise into its revenue, pretax margin, pretax income, and tax components. After controlling for current period earnings and discretionary accruals, we...
Persistent link: https://www.econbiz.de/10012999728
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The Numbers Game : How Do Managers Compensated with Stock Options Meet Analysts' Earnings Forecasts?
Bauman, Mark P.; Braswell, Mike; Shaw, Kenneth W. - 2006
-increasing accounting choices and management guidance to analysts in this numbers game. Our analysis is motivated by increased capital …
Persistent link: https://www.econbiz.de/10014061696
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Interlocked Boards of Directors, Voluntary Disclosures and Earnings Quality
Mindzak, Justin - 2013
This paper studies the effects of interlocked boards of directors on voluntary disclosures, governance practices and earnings quality. The Canadian environment, where director interlocks are prevalent, is examined. A checklist of twenty voluntary disclosure measures from proxy statements is...
Persistent link: https://www.econbiz.de/10013084583
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The Relation Among Trapped Cash, Permanently Reinvested Earnings, and Foreign Cash
Laplante, Stacie Kelley - 2017
We investigate the relation among trapped cash, permanently reinvested earnings, and foreign cash. We define trapped cash as cash and cash equivalents generated by foreign earnings and held by U.S. MNC's foreign subsidiaries due to concerns over repatriation taxes, and explain why trapped cash,...
Persistent link: https://www.econbiz.de/10012960449
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Fraudulent Financial Reporting and Companies' Characteristics : Evidence from Tax Audit
Ahmad, Norsiah - 2008
Fraudulent financial reporting has become an important issue in accounting profession. The implementation of self assessment system appears as incentives to companies to misstate their financial reports to reduce tax obligation. Fraudulent financial reporting may cause vast losses to government...
Persistent link: https://www.econbiz.de/10012723781