Convergence consensus analyst earnings estimates and option pricing in modeling material accounting misstatements

Autor: François Aubert, Gary Grudnitski, Jeff J. Wang

Publikováno v: Review of Accounting and Finance
Review of Accounting and Finance, Emerald, 2019, 18 (1), pp.134-156. ⟨10.1108/RAF-05-2017-0101⟩
Review of Accounting and Finance, 2019, 18 (1), pp.134-156. ⟨10.1108/RAF-05-2017-0101⟩
Review of Accounting and Finance, In press
Review of Accounting and Finance, Emerald, In press

Purpose The purpose of this paper is to introduce analyst estimates and option pricing-based variables in modeling material accounting misstatements. Design/methodology/approach The paper uses a logistic regression model to analyze a comprehensive sa

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::be52b16be19350cba2de51a9bbfe61ca
https://hal.uca.fr/hal-02549206

Country-specific institutional effects on ownership: concentration and performance of continental European firms

Autor: Gary Grudnitski, Victoria Krivogorsky

Publikováno v: Journal of Management & Governance. 14:167-193

This paper examines the effect of country-specific institutional constructs on the relationship between ownership concentration and performance for firms in the eight Continental European countries of Austria, Belgium, Germany, Spain, France, Italy,

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::0facc5c20cf3390ec032d4910d10d86f
https://doi.org/10.1007/s10997-009-9097-6

The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms

Autor: François Aubert, Gary Grudnitski

Publikováno v: Advances in Accounting
Advances in Accounting, Elsevier, 2014, 30 (1), pp.154-167. ⟨10.1016/j.adiac.2014.03.008⟩
Advances in Accounting, 2014, 30 (1), pp.154-167. ⟨10.1016/j.adiac.2014.03.008⟩

This empirical study investigates the relationship between the market mispricing of pro forma earnings announcements and the degree to which pro forma earnings are quantitatively reconciled with GAAP (Generally Accepted Accounting Principles) earning

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::05d68959955b17ef2f9f869bb22be629
https://hal.uca.fr/hal-02549186

Golf courses and residential house prices: An empirical examination

Autor: Gary Grudnitski, A. Quang Do

Publikováno v: The Journal of Real Estate Finance and Economics. 10:261-270

The importance of location is well known in the literature on real estate valuation. Our study extends this body of literature by being the first to examine empirically the effect on the selling price of single-family residential properties when they

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::30cd9cf46f77ffa0dd8948d258641a01
https://doi.org/10.1007/bf01096941

The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe

Autor: François Aubert, Gary Grudnitski

Publikováno v: Journal of International Financial Management & Accounting
Journal of International Financial Management & Accounting, 2011, 22 (1), pp.1-26. ⟨10.1111/j.1467-646X.2010.01043.x⟩

In this paper we report the results of conducting a two-stage analysis on the impact and importance of mandatory adoption of International Accounting Reporting Standards (IFRS) on European Union (EU) firms. In the first stage we determined the impact

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::357527ef8f746a71ea98210bf84d6a36
https://hal.uca.fr/hal-02549191