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pro vyhledávání: '"Jaclyn D. Prentice"'
Publikováno v:
Accounting Horizons. :1-17
SYNOPSIS Conservative analysts react more to negative news than positive news, and the market response is greater for forecast revisions from conservative analysts (Hugon and Muslu 2010; Keskek and Tse 2018). Little is known about how firms and manag
Publikováno v:
Accounting Horizons. :1-27
SYNOPSIS Benefit plan audits, a material but less understood public accounting service, represent a nonaudit service that is “audit related.” We explore the implications of benefit plan audits for the financial statement audit and find that perfo