Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Aaron D. Crabtree"'
Autor:
Tiffany Jo Westfall, Aaron D. Crabtree
Publikováno v:
Accounting and Finance Research. 11:1
The prior behavioral theory of the firm research documents that a firm’s external environment impacts the risk-return relationship, suggesting that drivers outside the firm are part of the risk-return puzzle. This study examines whether firms’ mi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::13f97178e205327669ebec7cd318c0e0
https://doi.org/10.5430/afr.v11n4p1
https://doi.org/10.5430/afr.v11n4p1
Publikováno v:
Advances in Accounting. 30:116-127
We empirically examine the influence and effects of real earnings management (REM) procedures on the debt market by investigating the bond rating and actual market price of a firm's new debt offerings. Extant research provides conflicting representat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9f782e205487633b7603dd827dc67551
https://doi.org/10.1016/j.adiac.2014.04.005
https://doi.org/10.1016/j.adiac.2014.04.005
Autor:
Aaron D. Crabtree, Thomas R. Kubick
Publikováno v:
Review of Quantitative Finance and Accounting. 42:51-67
Consistent with an agency theory of tax avoidance, this study investigates the extent to which tax avoidance results in a less timely annual earnings announcement. Using 16,340 firm-years spanning the period 1993–2010, evidence is presented suggest
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ebe32c1d2202a1ed2b771e9816894a01
https://doi.org/10.1007/s11156-012-0333-9
https://doi.org/10.1007/s11156-012-0333-9
Autor:
Myungsoo Son, Aaron D. Crabtree
Publikováno v:
Journal of Accounting, Auditing & Finance. 26:443-468
Using a large sample of firms in the post–Regulation Fair Disclosure (Reg FD) era, we examine the cross-sectional association between earnings announcement timing and analyst following that precedes it—that is, potential competing information. We
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fcb234ec6aa221278e626e880afb949b
https://doi.org/10.1177/0148558x11401223
https://doi.org/10.1177/0148558x11401223
Publikováno v:
Advances in Accounting. 25:136-146
We investigate how the disclosure of allegedly illegal corporate activities such as the backdating of stock option grants affects the “information risk” of accused companies. This research provides evidence about the consequences of this risk cha
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2ce975bbb166493aedb5444839a64016
https://doi.org/10.1016/j.adiac.2009.08.001
https://doi.org/10.1016/j.adiac.2009.08.001
Autor:
John J. Maher, Aaron D. Crabtree
Publikováno v:
Journal of the American Taxation Association. 31:75-99
We examine the importance of information pertaining to the relationship between taxable income and reported book income to bond rating analysts. Specifically, using a relatively large sample of new bond issues over an extended period of time, we exam
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b81f692aae4dc412c7a2e85022eb8c24
https://doi.org/10.2308/jata.2009.31.1.75
https://doi.org/10.2308/jata.2009.31.1.75
Publikováno v:
Journal of the American Taxation Association. 31:107-110
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3d6a65b10b70bff15dde2f657f8a1f4b
https://doi.org/10.2308/jata.2009.31.1.107
https://doi.org/10.2308/jata.2009.31.1.107
Autor:
Aaron D. Crabtree, Gerald K. DeBusk
Publikováno v:
Advances in Accounting. 24:8-15
Many firms have adopted the Balanced Scorecard (BSC) as a way to implement strategy and measure firm performance. This paper uses a long-horizon event study methodology to examine the relationship between BSC adoption and shareholder returns. Using a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::57e07b5235abd675a1a631dd893aaa0b
https://doi.org/10.1016/j.adiac.2008.05.016
https://doi.org/10.1016/j.adiac.2008.05.016
Autor:
Pamela C. Smith, Aaron D. Crabtree
Publikováno v:
The ATA Journal of Legal Tax Research. 4:101-116
Tax-exempt classification of nonprofit hospitals has been increasingly subject to federal and state examination. Considering the benefits tax-exempt entities receive, it should not be surprising that these organizations face heavy regulatory scrutiny
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0306ea555cfe8371f17576619d5f6ba2
https://doi.org/10.2308/jltr.2006.4.1.101
https://doi.org/10.2308/jltr.2006.4.1.101
Publikováno v:
Advances in Accounting. 22:97-121
The desirability of mandated auditor rotation represents an ongoing debate in the accounting profession. Proponents assert that audit quality (through auditor independence) is threatened by extended auditor–client relationships. Opponents assert th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::24d6d8319ad96dc0e5139754e034c630
https://doi.org/10.1016/s0882-6110(06)22005-4
https://doi.org/10.1016/s0882-6110(06)22005-4