Zobrazeno 1 - 10 of 44 pro vyhledávání: '"Catherine M. Schrand"'
3
Statement of the Financial Economists Roundtable: Bank Capital as a Substitute for Prudential Regulation
Autor: Catherine M. Schrand, Roman L. Weil, Lawrence Harris, Charles W. Calomiris
Publikováno v: Journal of Applied Corporate Finance. 29:25-29
The Financial CHOICE Act recently passed by the House proposes to create an “off†ramp†that would allow banks to escape burdensome prudential regulation if the ratio of their equity capital to their total assets is 10% or more. The Fin
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::58923d6b681fd7aa1dac7b7e7ab06b47
https://doi.org/10.1111/jacf.12259
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4
Institutional investments in pure play stocks and implications for hedging decisions
Autor: Catherine M. Schrand, Bernadette A. Minton
Publikováno v: Journal of Corporate Finance. 37:132-151
We show that institutions invest in stocks within an industry that maintain exposure to their underlying industry risk factor. These “pure play” stocks have greater numbers of institutional investors and institutions systematically overweight the
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::94a729393222088017b49696cbd5bc85
https://doi.org/10.1016/j.jcorpfin.2015.12.013
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6
Management Forecasts and Competition for Limited Investor Resources
Autor: Frank Zhou, Catherine M. Schrand, Stella Y. Park
Publikováno v: SSRN Electronic Journal.
This paper documents a dual role for disclosure. In addition to the traditional role of alleviating information asymmetry, firms are motivated to disclose to attract limited investor resources and order flow away from other firms (Fishman and Hagerty
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::08c55335767d39403707134fd801531f
https://doi.org/10.2139/ssrn.3357603
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8
Discussion of 'Cash flow asymmetry: Causes and implications for conditional conservatism research'
Autor: Catherine M. Schrand
Publikováno v: Journal of Accounting and Economics. 58:201-207
Accounting researchers should not view CHT׳s analysis as the solution to our collective problem of being able to measure conditional conservatism. CHT provide evidence about earnings asymmetric timeliness and an accruals-based measure of asymmetric
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2f25c4c3c1201965251982bb01164907
https://doi.org/10.1016/j.jacceco.2014.09.003
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9
Understanding earnings quality: A review of the proxies, their determinants and their consequences
Autor: Patricia M. Dechow, Weili Ge, Catherine M. Schrand
Publikováno v: Journal of Accounting and Economics. 50:344-401
Researchers have used various measures as indications of “earnings quality” including persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness, and external indicators such as restatements and SEC enforcement release
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fa3050a529f92a3c1f85d6fd03a62f6b
https://doi.org/10.1016/j.jacceco.2010.09.001
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10
Reconsidering Revenue Recognition
Autor: Katherine Schipper, Catherine M. Schrand, T. Jeffrey Wilks, Terry Shevlin
Publikováno v: Accounting Horizons. 23:55-68
SYNOPSIS: This commentary summarizes the materials presented and some of the discussion at the November 2007 AAA/FASB Financial Reporting Issues Conference. The topic of the conference was revenue recognition, and the IASB/FASB were considering two n
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ab9d6cbea515cb5083a502ab8396afd9
https://doi.org/10.2308/acch.2009.23.1.55
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