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1. Reviewers' responses to anticipated stylization
attempts by preparers of...
I. INTRODUCTION The audit review process, involving a reviewer (generally a more senior auditor) assessing the work quality of the preparer (generally a more junior ... (PERIODICAL ARTICLE)
2. The effect of measurement alternatives on a
nonfinancial quality measure's...
I. INTRODUCTION Prior accounting research documents that quality-related nonfinancial performance measures such as customer satisfaction (Ittner and Larcker 1998a), defect rates, and on-time deliveries (Nagar ... (PERIODICAL ARTICLE)
3. Why has the contemporaneous linear returns-earnings
relation declined?
I. INTRODUCTION Prior research shows that the contemporaneous linear relation between annual stock returns and accounting earnings has declined over the past 30 years. For ... (PERIODICAL ARTICLE)
4. Earnings management: new evidence based on deferred
tax expense.
I. INTRODUCTION In this paper we propose and evaluate the use of deferred income tax expense as a metric for detecting earnings management. Building on ... (PERIODICAL ARTICLE)
5. The information content of the deferred tax valuation
allowance.
I. INTRODUCTION Deferred tax assets (DTA) represent future tax benefits from deductible temporary differences, tax losses, and tax credits. (1) Realization of DTA is contingent ... (PERIODICAL ARTICLE)
6. Discretionary risk disclosures.
I. INTRODUCTION Theoretical research on the disclosure of financial accounting information focuses on disclosures about financial statement items, such as asset values, earnings, operating cash ... (PERIODICAL ARTICLE)
7. The effects of firm-wide and office-level industry
expertise on audit...
I. INTRODUCTION This study investigates the effect of industry expertise on audit fees of Big 5 accounting firms and is motivated by recent findings in ... (PERIODICAL ARTICLE)
8. Heterogeneous investment opportunities in
multiple-segment firms and the...
I. INTRODUCTION Valuation of a firm with multiple business components requires information not only about the firm's overall operations, but also about the operations of ... (PERIODICAL ARTICLE)
9. Residual-income-based valuation predicts future stock
returns: evidence on...
I. INTRODUCTION Frankel and Lee (1998) show that the value-to-price ratio ([V.sub.f]/P) can predict abnormal returns for up to three years. They estimate fundamental value ... (PERIODICAL ARTICLE) | |
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1-9 (of 9) related articles
Items per page
1-9 (of 9) related articles
|