Zobrazeno 1 - 10
of 47
pro vyhledávání: '"Henock Louis"'
Publikováno v:
Journal of Accounting Research. 60:1551-1582
We provide evidence that the documented weakening of the accrual-cash flow association results not from a loss of accrual accounting usefulness per se, but from the deviation from accrual accounting as it relates to intangible investments. More speci
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0f6b2a6d326298524a53da3c674d96eb
https://doi.org/10.1111/1475-679x.12414
https://doi.org/10.1111/1475-679x.12414
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::835912c75a960a670ad9a94db31a873d
https://doi.org/10.2139/ssrn.4111573
https://doi.org/10.2139/ssrn.4111573
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8311378e2ff3e4c4eeea3b23e3e69d18
https://doi.org/10.2139/ssrn.4106524
https://doi.org/10.2139/ssrn.4106524
Publikováno v:
Journal of Empirical Legal Studies. 16:381-410
Regulators and shareholders generally oppose any restriction on clients' rights to sue their auditors, believing that such restrictions would impair reporting quality. However, the evidence suggests that the opposition to limitation of liability agre
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9d55a9a5927cdde4c4193a037eb38b86
https://doi.org/10.1111/jels.12218
https://doi.org/10.1111/jels.12218
Publikováno v:
Review of Accounting Studies. 24:309-340
We show that firms with higher stock liquidity engage less in extreme (i.e., overly aggressive or overly conservative) tax avoidance. The effect of stock liquidity on tax avoidance is economically meaningful and robust across alternative measures of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::80a942c8a66bd4faa20a56610aea2c31
https://doi.org/10.1007/s11142-018-9479-6
https://doi.org/10.1007/s11142-018-9479-6
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6b5db03a88b9d8b6aebdcef3b277332a
https://doi.org/10.2139/ssrn.3948716
https://doi.org/10.2139/ssrn.3948716
Publikováno v:
SSRN Electronic Journal.
We provide evidence that the documented weakening of the accrual-cash flow association results not from a loss of accrual accounting usefulness per se, but from the deviation from accrual accounting as it relates to intangible investments. More speci
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0b2cc688cc01f9af35e4dbea1a837999
https://doi.org/10.2139/ssrn.3940735
https://doi.org/10.2139/ssrn.3940735
Publikováno v:
SSRN Electronic Journal.
We show that the number of governance provisions imposed on a firm by a strategic alliance partner decreases with the firm's accounting quality. This effect is weaker when the firm has greater bargaining power and stronger when the alliance project i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6498bda6408c1ee08f9929177c870b8b
https://doi.org/10.2139/ssrn.3621196
https://doi.org/10.2139/ssrn.3621196
Publikováno v:
Journal of Banking & Finance. 76:65-73
We find strong evidence that net insider selling is positively associated with future stock return volatility, consistent with insider selling increasing outside investors’ uncertainty. The positive effect of net insider selling is significantly st
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6b91cee4725cb7a23ad27006b4ba607d
https://doi.org/10.1016/j.jbankfin.2016.11.027
https://doi.org/10.1016/j.jbankfin.2016.11.027
Autor:
Henock Louis, Sung Gon Chung
Publikováno v:
Journal of Empirical Finance. 40:220-235
While prior studies find that returns on option straddles are generally negative, we show that returns on straddles purchased prior to earnings announcements are actually positive. The earnings announcement impact is compounded when the pre-portfolio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a0adf4fb545aff44017d8100f500758f
https://doi.org/10.1016/j.jempfin.2016.07.010
https://doi.org/10.1016/j.jempfin.2016.07.010