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Accounting + Oversight
Accounting Estimates
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Results: 1,647

Do Director Networks Help Managers Forecast Better?
2021-04-09
Authors

Mario Schabus (Michigan State University)


Prior Audit Experience and CFO Financial Reporting Aggressiveness
2021-04-02
Authors

Eric R. Condie (Georgia Institute of Technology) Kara M. Obermire (Oregon State University) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)

Topics
Audit + Compliance
Credibility of Managers’ Fair Value Assessments: Evidence from Smaller-Than-Expected Goodwill Impairments
2021-04-01
Authors

Henry Laurion (University of Colorado at Boulder) Scott Robinson (University of Colorado Boulder) Frances M. Tice (University of Colorado at Boulder)

Topics
Audit + Compliance
Corporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives
2021-03-15
Authors

Hyung Il Oh (Korea Advanced Institute of Science and Technology) Hyunpyo Kim (Shippensburg University of Pennsylvania) Jeong-Bon Kim (City University of Hong Kong) Yong Gyu Lee (Seoul National University)

Topics
Audit + Compliance Financial Restatements
Is Corporate Governance Priced in the Option Market? Evidence from Shareholder Proposals
2021-03-13
Authors

Jimmy Chengyuan Qu (Nanyang Business School)

Topics
Corporate + Legal Shareholder Activism
Regression and Machine Learning Methods to Predict Discrete Outcomes in Accounting Research
2021-03-11
Authors

Jake Krupa (Tulane University) Miguel Minutti-Meza (University of Miami)

Topics
Audit + Compliance Financial Restatements
Weathering the Weather: Does Extreme Weather Affect the Cost and Delay of an Audit?
2021-03-11
Authors

Paul A. Griffin (University of California) Michael Zhe Guo (Boston University) Estelle Sun (Boston University)

Topics
Audit + Compliance
The Measurement of Audit Quality in the Netherlands: A Practical Note
2021-03-10
Authors

Tjibbe Bosman (Business School of the University, Amsterdam)

Topics
Audit Opinions Europe Financial Restatements Going Concerns
Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality
2021-03-09
Authors

Han-Chung Chen (National Taipei University) Yen-Jung Lee (National Taiwan University) Sheng-Yi Lo (Feng Chia University) Yong Yu (University of Texas at Austin)

Topics
Corporate + Legal SEC Comment Letters
The Long-Term Effects of Short Selling and Negative Activism
2021-03-09
Authors

Peter Molk (University of Florida) Frank Partnoy (University of California)

Topics
Director & Officer Changes Shareholder Activism