Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Jesper Haga"'
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c107f852e56255a1abd24b13de0d856a
https://doi.org/10.2139/ssrn.4422731
https://doi.org/10.2139/ssrn.4422731
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 49:100505
This study investigates whether and how the amount of firm-specific information incorporated into stock prices changes when there is more quarterly, rather than semi-annual, reporting in the peer group. Using a sample of 33,338 European firm-year obs
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::02fc2ed3de2b34b1c9e7ff66420e4cfc
https://doi.org/10.1016/j.intaccaudtax.2022.100505
https://doi.org/10.1016/j.intaccaudtax.2022.100505
Publikováno v:
Journal of International Accounting Research. 18:97-119
In this study, we investigate how country-level long-term orientation affects managers' willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the period from 2003 to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c2abb6f6e89c846217ccb1b530ed8f3d
https://doi.org/10.2308/jiar-52501
https://doi.org/10.2308/jiar-52501
Autor:
Kim Ittonen, Jesper Haga
Publikováno v:
SSRN Electronic Journal.
This paper examines the organizational resilience of audit firms during the outbreak of the COVID-19 pandemic. The unexpected restrictions to travelling and on-site working imposed unanticipated barriers for auditors in Hong Kong. Management research
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::39a228742045da13738ddae886eb3e04
https://doi.org/10.2139/ssrn.3845879
https://doi.org/10.2139/ssrn.3845879
In this study, we examine the relationship between employee effort within the firm and earnings management, using data on working hours and discretionary accruals. With higher employee effort, we find less earnings management among U.S. firms. This r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2ad7a331b544412ae841837730c36823
http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-189812
http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-189812
Publikováno v:
SSRN Electronic Journal.
The allocation of resources among different stakeholders is an ethical dilemma for chief executive officers (CEOs). In this study, we investigate the association between CEO power and workplace injuries and illnesses. We use an establishment-level da
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::002b4cdccf3716cf4465d1d5f6000522
https://doi.org/10.2139/ssrn.3727466
https://doi.org/10.2139/ssrn.3727466
Publikováno v:
Journal of Accounting Literature. 41:75-88
We argue that managers’ choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we examine if discount rates are associated with the likelihood that managers
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bd271488adf25c30035ef13e7e0dff39
https://doi.org/10.1016/j.acclit.2018.03.001
https://doi.org/10.1016/j.acclit.2018.03.001
Publikováno v:
Journal of Accounting and Public Policy. 37(5):420-435
This study analyzes real earnings management among privately held versus publicly listed firms. Our first finding is that public firms engage in more earnings management through operating activities. When a clear incentive to manage earnings in a spe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::723efcebd24fe1f41ace2e0f76445788
http://juuli.fi/Record/0333210118
http://juuli.fi/Record/0333210118
Autor:
Klaus Grobys, Jesper Haga
Publikováno v:
Finance Research Letters. 17:88-92
Four prominent new asset pricing factors have recently been proposed. We test whether these factors fulfill the necessary conditions to qualify as risk factors. We show that the investment and betting-against-beta factors fulfill these conditions. Ho
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::517b5e6e1c24d6f80be592daa0847eec
https://doi.org/10.1016/j.frl.2016.01.010
https://doi.org/10.1016/j.frl.2016.01.010
Publikováno v:
SSRN Electronic Journal.
In this study, we investigate how country-level long-term orientation affects managers’ willingness to engage in earnings management and choice of earnings management strategy. Using a comprehensive dataset of 47 countries for the period from 2003
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0fbdb2b633891865f8747fd6c88b0f1
https://doi.org/10.2139/ssrn.3310206
https://doi.org/10.2139/ssrn.3310206