Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Adrienna A. Huffman"'
Publikováno v:
Journal of Business Finance & Accounting. 48:666-691
We examine whether an exogenous increase in the minimum tick size created by the natural experiment, the Tick Size Pilot Program, impacts analyst coverage. Proponents of the Tick Size Pilot Program argue that increasing the minimum tick size would in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b324248f65dfe6cacf9456fc1c6d28ae
https://doi.org/10.1111/jbfa.12499
https://doi.org/10.1111/jbfa.12499
Publikováno v:
Accounting Horizons. 35:1-27
SYNOPSIS This paper offers an in-depth data-driven overview of the history and status as of 2017 of segment reporting by public entities trading in U.S. capital markets. Our analysis focuses on the perceived issues identified in the Financial Account
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::09a0f990a5bf499d2c0a711d16756e8e
https://doi.org/10.2308/horizons-19-104
https://doi.org/10.2308/horizons-19-104
Publikováno v:
Journal of Business Finance & Accounting. 46:1201-1236
The wide-spread use of rank and file equity-based compensation suggests that executives believe that rank and file employees can affect firm outcomes, and some research supports this view. If equity-based incentives influence rank and file employees
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::05890e4458233d25dca2de889d6be694
https://doi.org/10.1111/jbfa.12404
https://doi.org/10.1111/jbfa.12404
Publikováno v:
SSRN Electronic Journal.
This paper offers an in-depth data driven overview of the history and status as of 2017 of segment reporting by public entities trading in U.S. capital markets. Our analysis focuses on the perceived issues identified in the Financial Accounting Stand
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c1dea959fdfe4b0d02ea3d48a68cb412
https://doi.org/10.2139/ssrn.3363738
https://doi.org/10.2139/ssrn.3363738
Publikováno v:
SSRN Electronic Journal.
The continuing proliferation of non-GAAP (or adjusted) earnings measures in corporate disclosures has led accounting standard-setters and financial reporting regulators to debate whether this disclosure trend is in response to the increasing complexi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6ea78b298363d9530a39af14a1a54489
https://doi.org/10.2139/ssrn.3224798
https://doi.org/10.2139/ssrn.3224798
Publikováno v:
SSRN Electronic Journal.
We exploit the U.S. Supreme Court decisions of Kokesh v. SEC [2017] and Lucia v. SEC [2018] as a unique identification strategy to investigate the value of securities law enforcement. Both decisions were unanticipated legal changes that substantially
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c5b6c8780665aa7baf4be05d56975502
https://doi.org/10.2139/ssrn.3292548
https://doi.org/10.2139/ssrn.3292548
Publikováno v:
SSRN Electronic Journal.
Executive compensation is often linked to firm performance with equity-based compensation. One consequence of executives’ equity compensation is that it can create incentives for earnings management. Rank and file employees are also granted equity
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::17cb2eed823b84bf04cc590e5618ac92
https://doi.org/10.2139/ssrn.2802714
https://doi.org/10.2139/ssrn.2802714
Publikováno v:
Accounting Horizons. 29:757-776
SYNOPSIS This article proposes an approach to asset measurement rooted in business valuation theory and practice. In the context of a business valuation, investors' information needs and the asset measurement investors find useful vary with the manne
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ff6004ab141cbdcac5eed85e1a183b48
https://doi.org/10.2308/acch-51141
https://doi.org/10.2308/acch-51141
Publikováno v:
SSRN Electronic Journal.
Researchers and practitioners often use the term “earnings management” to mean different things. In particular, earnings management proxies are often designed to capture a particular construct, but used by subsequent researchers for different (an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0f8228f01ee786f0761ba7fb22ce55d1
https://doi.org/10.2139/ssrn.2793838
https://doi.org/10.2139/ssrn.2793838
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d7c84f9c46c4e755f7bdfa8b8e226412
https://doi.org/10.2139/ssrn.2575657
https://doi.org/10.2139/ssrn.2575657