Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Jenny Zha Giedt"'
Autor:
Hyun Jung Rim, Jenny Zha Giedt
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f9383eae6191a7bbb097ea22a070e34b
https://doi.org/10.2139/ssrn.4322045
https://doi.org/10.2139/ssrn.4322045
A large body of empirical research in accounting investigates the causes and consequences of accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate the validity of the underlying measures
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::53625dc0c281e78c079f39e197418c3a
http://eprints.lse.ac.uk/112165/
http://eprints.lse.ac.uk/112165/
Publikováno v:
Review of Accounting Studies. 23:827-871
Research on accounting accruals is pervasive. Yet the measurement and modeling of accruals has developed in an ad hoc manner, resulting in a fragmented and incomplete body of research. Our goal is to rectify this situation by (i) providing a comprehe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dcbf986bbf8ab2e7d4d949e1cbf9ab7c
https://doi.org/10.1007/s11142-018-9457-z
https://doi.org/10.1007/s11142-018-9457-z
Autor:
Jenny Zha Giedt
Publikováno v:
Abacus. 54:181-209
This study develops and calibrates a revenue accruals model. Changes in accounts receivable and deferred revenues are modelled using the respective income statement and cash flow numbers (i.e., revenues and cash flows from sales) that relate directly
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::30fc24eb11130e9824b24b244a4d41d7
https://doi.org/10.1111/abac.12119
https://doi.org/10.1111/abac.12119
Publikováno v:
SSRN Electronic Journal.
A large body of empirical research in accounting investigates the causes and consequences of accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate the validity of the underlying measures
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f1914ed375969411a5f33ae31d33912b
https://doi.org/10.2139/ssrn.3301083
https://doi.org/10.2139/ssrn.3301083
Autor:
Jenny Zha Giedt
Publikováno v:
SSRN Electronic Journal.
Prior papers characterizing takeover targets do not address the possibility that certain attributes affect the selling firm’s volition to seek its sale while opposite attributes are sought by bidders. Using a sample of potential target firms that v
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b6b2f84737d70fe92f7951007bb920dc
https://doi.org/10.2139/ssrn.3024398
https://doi.org/10.2139/ssrn.3024398
Autor:
Jenny Zha Giedt
Publikováno v:
SSRN Electronic Journal.
First, I propose a specific accruals model approach that utilizes the exact income statement and exact cash flow measures, which underlies the matching function of accruals. Second, using revenue manipulators identified by SEC enforcement actions and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e4068d5835a2aa331301efd2d005a26a
https://doi.org/10.2139/ssrn.2424848
https://doi.org/10.2139/ssrn.2424848
Publikováno v:
SSRN Electronic Journal.
We identify a setting in which firms are required to disclose discounted cash flow (DCF) estimates relating to the value of their primary assets. ASC 932 (formerly SFAS No. 69) has mandated DCF disclosures for proved oil and gas reserves since 1982,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6b38150549e2c27952e9f157ef3d812c
https://doi.org/10.2139/ssrn.2375552
https://doi.org/10.2139/ssrn.2375552