Zobrazeno 1 - 10
of 21
pro vyhledávání: '"Alan D. Jagolinzer"'
Publikováno v:
Journal of Financial Reporting. 6:1-4
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e17133658440024a2d0a726571e937e5
https://doi.org/10.2308/jfir-10842
https://doi.org/10.2308/jfir-10842
Publikováno v:
Journal of Financial Reporting. 8:1-1
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5231fc2cb1be05dcce8af900a0a31567
https://doi.org/10.2308/jfr-2023-009
https://doi.org/10.2308/jfr-2023-009
This paper examines the relation between political connections and informed trading by corporate insiders in the context of the Financial Crisis. The unprecedented magnitude of government intervention, the substantial impact of this intervention on f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::96a3865c0a5b560efb40152176148c36
https://www.repository.cam.ac.uk/handle/1810/299302
https://www.repository.cam.ac.uk/handle/1810/299302
We examine whether fair value (FV) input levels and estimation sources are related to FV inflation, the difference between an insurer's FV estimate and the consensus FV estimate across the security's holders. FV inflation is higher, and self-estimati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0afddc285a2eca3d387c076d26a169fe
https://www.repository.cam.ac.uk/handle/1810/274430
https://www.repository.cam.ac.uk/handle/1810/274430
Publikováno v:
Journal of Accounting and Economics. 60:1-17
We examine the link between corporate governance, managerial incentives, and corporate tax avoidance. Similar to other investment opportunities that involve risky expected cash flows, unresolved agency problems may lead managers to engage in more or
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2b1741937fd63f16eebea80fbbdfefed
https://doi.org/10.1016/j.jacceco.2015.02.003
https://doi.org/10.1016/j.jacceco.2015.02.003
Publikováno v:
Contemporary Accounting Research. 30:1373-1400
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. U.K. domestic standards are considered very similar to IFRS, sug
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::70d8c86eec9e145df26c3da48ba53aa7
https://doi.org/10.1111/1911-3846.12002
https://doi.org/10.1111/1911-3846.12002
Publikováno v:
SSRN Electronic Journal.
We investigate whether firms strategically report Levels that indicate reliance on lower quality inputs to allow flexibility to bias fair value estimates, or higher quality inputs to convey better asset liquidity. Specifically, we examine the dispers
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aff5f5c903449b4c75df424d6b95e5da
https://doi.org/10.2139/ssrn.2889160
https://doi.org/10.2139/ssrn.2889160
Publikováno v:
Journal of Accounting Research. 49:1249-1274
Most corporate governance research focuses on the behavior of chief executive officers, board members, institutional shareholders, and other similar parties. Little research focuses on the impact of executives whose primary responsibility is to enfor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::46ae70ac38f1a9e47114bade834b1d04
https://doi.org/10.1111/j.1475-679x.2011.00424.x
https://doi.org/10.1111/j.1475-679x.2011.00424.x
Publikováno v:
Journal of Accounting Research. 48:225-271
This study examines whether Chief Executive Officer (CEO) equity-based holdings and compensation provide incentives to manipulate accounting reports. While several prior studies have examined this important question, the empirical evidence is mixed a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::763308fc7f3374a72bf0abb1d2b796aa
https://doi.org/10.1111/j.1475-679x.2009.00361.x
https://doi.org/10.1111/j.1475-679x.2009.00361.x
Publikováno v:
The Accounting Review. 85:31-61
This study examines the European stock market reaction to sixteen events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5bfc707ab64e1666cbc4d0a740b77ac8
https://doi.org/10.2308/accr.2010.85.1.31
https://doi.org/10.2308/accr.2010.85.1.31