نتایج جستجو برای: earnings management
تعداد نتایج: 860827 فیلتر نتایج به سال:
We examine whether analyst independence contributes to analysts’ monitoring role in deterring accruals earnings management. first report a negative association between management and the ratio of independent analysts brokerage covering firm. Next, through lens promotion sell-side research institutions by 2003 Global Research Analyst Settlement, we document significant decrease on firms affected...
In this study, we examine the relationship between employee effort within firm and earnings management, using data on working hours discretionary accruals. With higher effort, find less management among U.S. firms. This result is stronger when are more predictable persists after control for endogeneity. We also smaller discontinuities with effort. Our domestic results remain same a global sampl...
My dissertation examines the stock market’s assessment of corporate mandatory and voluntary disclosure. Specifically, the first part of the dissertation investigates the stock market reaction to the mandatory segment reporting changes and the second part studies how the stock market assesses credibility of voluntary management forecasts. The dissertation is composed of two essays. The first ess...
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