Zobrazeno 1 - 10
of 19
pro vyhledávání: '"James R. Frederickson"'
Publikováno v:
Australian Journal of Management. :031289622211372
Using responses from Australian CFOs and CEOs to a case-based survey and interviews, we provide insights into managers’ earnings management (EM) decisions. Ethics has the greatest explanatory power for our participants’ EM assessments. Ethical co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::93d2745717d7583ad076530ec67ea240
https://doi.org/10.1177/03128962221137235
https://doi.org/10.1177/03128962221137235
Publikováno v:
Journal of Banking & Finance. 77:157-175
Prior research documents a negative aggregate earnings-returns relation. In contrast, we posit that the sign of the relation varies, depending upon the macroeconomic and financial market conditions that exist in the earnings announcement quarter. We
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e004cee9eed50856a88a7c085411e4e0
https://doi.org/10.1016/j.jbankfin.2017.01.005
https://doi.org/10.1016/j.jbankfin.2017.01.005
Autor:
James R. Frederickson, Leon Zolotoy
Publikováno v:
The Accounting Review. 91:441-462
Consistent with investors having limited attention, we posit that when faced with competing earnings announcements, investors behave as if they queue the announcements based on a firm or earnings announcement attribute. We focus on two potential queu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::362e6302ae7d51228a7786cbbd4b05f8
https://doi.org/10.2308/accr-51190
https://doi.org/10.2308/accr-51190
Publikováno v:
Journal of Accounting and Economics. 52:235-251
One consequence of the shift to fair value measurement is the emergence of voluntary disclosures in audited financial statements that question the reliability of mandated fair value information. We refer to these disclosures as reliability disavowals
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::45dae81c5294e8e90088886c22a3032f
https://doi.org/10.1016/j.jacceco.2011.09.002
https://doi.org/10.1016/j.jacceco.2011.09.002
Publikováno v:
Australian Accounting Review. 20:265-273
This paper addresses the apparent disconnect between the economic consequences of firm-sponsored education and training and the accounting and disclosure treatment of those costs. Research suggests that firm-sponsored education and training enhances
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2a193dcce17ef722c1f50b75c2f005ee
https://doi.org/10.1111/j.1835-2561.2010.00101.x
https://doi.org/10.1111/j.1835-2561.2010.00101.x
Publikováno v:
The Accounting Review. 81:1073-1093
In this study we report the results of an experiment that examines how relatively sophisticated financial statement users interpret management stock option compensation disclosures under SFAS No. 123 and SFAS No. 123R. We predict and find that mandat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::26e57ff9d6736712ed93ee8f1b32aa3d
https://doi.org/10.2308/accr.2006.81.5.1073
https://doi.org/10.2308/accr.2006.81.5.1073
Publikováno v:
Accounting, Organizations and Society. 31:511-528
Budgets are typically set through a negotiation process that is repeated in successive periods, often between the same superior and subordinate. Despite this, little is known about budget negotiations in multi-period settings. Temporal interdependenc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed199eb4161e834d2158245686e7cf86
https://doi.org/10.1016/j.aos.2005.12.008
https://doi.org/10.1016/j.aos.2005.12.008
Publikováno v:
Journal of Accounting Research. 43:709-733
A fundamental management accounting issue is how to incorporate decision-influencing information (e.g., an ex post state signal) into employment contracts. Our experiment examines the effects of contract framing on such information use in a principal
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0fd3b8df3bc236726d52f6b8ee55b68e
https://doi.org/10.1111/j.1475-679x.2005.00187.x
https://doi.org/10.1111/j.1475-679x.2005.00187.x
Publikováno v:
The Accounting Review. 79:667-686
This paper presents an experiment that examines the effect of pro forma earnings disclosures on the judgments of analysts (i.e., more sophisticated investors) and nonprofessional (i.e., less sophisticated) investors. In the experiment, participants d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::59812842e0943752e5f3ba4831225d74
https://doi.org/10.2308/accr.2004.79.3.667
https://doi.org/10.2308/accr.2004.79.3.667
Publikováno v:
Journal of Accounting and Public Policy. 17:121-142
The public accounting profession's difficulties with litigation have been widely asserted (e.g., Hill and Metzger, 1992, pp. 263–265; Mednick and Peck, 1994. pp. 897–898; Miller and Young, 1997, pp. 1990–1991, 2027). Public accountants have rec
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::baa8ae94011bb932698db6bd2095bc00
https://doi.org/10.1016/s0278-4254(98)10001-7
https://doi.org/10.1016/s0278-4254(98)10001-7