Zobrazeno 1 - 10
of 22
pro vyhledávání: '"Judson Caskey"'
Publikováno v:
Review of Accounting Studies. 28:126-163
We use required 8-K filings around major borrowings to shed light on firms’ choices of whether to comply with SEC disclosure rules. Exploiting within-firm variation, we find that firms are more likely to hide loans with high spreads and tight finan
Autor:
Judson Caskey
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Contemporary Accounting Research. 36:1824-1860
Publikováno v:
SSRN Electronic Journal.
We study the voting rules to modify, amend, and renegotiate syndicated loan contracts. We base our hypotheses on a model that shows how amendment thresholds can mitigate agency conflicts within the lending syndicate. Consistent with our model predict
Autor:
Volker Laux, Judson Caskey
Publikováno v:
Management Science. 63:424-437
We develop a model to analyze how board governance affects firms’ financial reporting choices and managers’ incentives to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows the b
Autor:
N. Bugra Ozel, Judson Caskey
Publikováno v:
Journal of Accounting and Economics. 63:121-141
We examine the relation between workplace safety and managers’ attempts to meet earnings expectations. Using establishment-level data on workplace safety from the Occupational Safety and Health Administration, we document significantly higher injur
Publikováno v:
The Accounting Review. 90:1811-1837
We examine how strategic trade affects expected returns in a large economy. In our model, both a monopolist (strategic) informed trader and uninformed traders consider the impact of their demands on prices. In contrast to settings with price-taking t
Publikováno v:
Review of Accounting Studies. 19:1191-1224
We examine how the patterns of inter-industry trade flows impact the transfer of information and economic shocks. We provide evidence that the intensity of transfers depends on industries’ positions within the economy. In particular, some industrie
Autor:
Judson Caskey
Publikováno v:
Contemporary Accounting Research. 30:1216-1222
An earlier version of this discussion of "The economics of setting audit standards," by M. Ye and D. Simunic, was presented at the 2011 Contemporary Accounting Research Conference.
Autor:
Judson Caskey, Kyle Peterson
Publikováno v:
Review of Quantitative Finance and Accounting. 42:731-756
Recent studies show that regression-based estimates of accounting conservatism reflect both differences in the asymmetric recognition of bad news and differences in asset composition. In particular, a firm’s market value and returns reflect both as