Zobrazeno 1 - 10
of 32
pro vyhledávání: '"Kalin Kolev"'
Publikováno v:
Academy of Management Annals.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b4b8638287711dbd88002d664c2f5ba0
https://doi.org/10.5465/annals.2021.0042
https://doi.org/10.5465/annals.2021.0042
Publikováno v:
Management Science. 66:2099-2119
The frequency of special items has increased dramatically over time, offering a convenient conduit for the inappropriate classification of past, present, and future recurring expenses as nonrecurring. Identifying this misclassification is especially
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1a68f7539efa832f78db68921a87c66b
https://doi.org/10.1287/mnsc.2019.3285
https://doi.org/10.1287/mnsc.2019.3285
Publikováno v:
SSRN Electronic Journal.
We examine the effect of credit default swap (CDS) coverage on voluntary disclosure using firm provided non-GAAP earnings as a laboratory. For a large sample of U.S. firms, we find that for companies with CDS coverage, the persistence of non-GAAP exc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9d926d07c3f925725b7f3ecc1a76dfd8
https://doi.org/10.2139/ssrn.3614753
https://doi.org/10.2139/ssrn.3614753
Autor:
Kalin Kolev
Publikováno v:
The Routledge Companion to Fair Value in Accounting ISBN: 9781315621876
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::56d50fdc3831ea4cfa20639e9ede0910
https://doi.org/10.4324/9781315621876-11
https://doi.org/10.4324/9781315621876-11
Publikováno v:
SSRN Electronic Journal.
Risk is an important earnings attribute in valuation models and the FASB’s conceptual framework identifies providing information about risk as a primary objective for earnings. Managers and analysts, however, state that they provide non-GAAP earnin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9109ce2ec0b55670ea3dfcfe5ea188d9
https://doi.org/10.2139/ssrn.3222893
https://doi.org/10.2139/ssrn.3222893
Autor:
Kalin Kolev
Publikováno v:
Corporate Ownership and Control. 16:4-5
This issue keeps the Journal’s tradition of promulgating innovative ideas on a broad range of questions related to corporate governance. By its nature, governance is inseparable from the existence, operation, and evolution of economic entities. As
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2beb2905868482986c95e05d97f148f9
https://doi.org/10.22495/cocv16i3_editorial
https://doi.org/10.22495/cocv16i3_editorial
Publikováno v:
Contemporary Accounting Research. 32:1024-1049
We introduce a measure of customer franchise value for subscription-based companies—a fast growing and vital sector of the economy. This measure is based on information voluntarily disclosed by some, but not all, firms. Controlling for self-selecti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6405537f25d279d7b40a35eb57a05760
https://doi.org/10.1111/1911-3846.12095
https://doi.org/10.1111/1911-3846.12095
Publikováno v:
The Accounting Review. 90:115-145
Prior research documents a negative link between risk and executive holding of stock, but a corresponding positive link for options. We find a similar negative relation for non-executive holding of stock. Our finding is consistent with the view that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::488ebd8c79f0de028c679e22e4aa6ad6
https://doi.org/10.2308/accr-50860
https://doi.org/10.2308/accr-50860
Publikováno v:
SSRN Electronic Journal.
The capital markets’ reward to meeting or beating earnings benchmarks through earnings management has been explained through signaling models: earnings management carries cash costs, which render it a credible signal. Using flatness, a theoreticall
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::03192d83c0692e9c6075d6d60ebd0a2f
https://doi.org/10.2139/ssrn.2815022
https://doi.org/10.2139/ssrn.2815022
Publikováno v:
SSRN Electronic Journal.
The information transfer literature documents the existence of intra-industry capital market comovements around earnings releases but, for the most part, does not address the dynamics of these transfers. We provide evidence on both the sources and th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::91f970922f8964ee70c298068cdc1f80
https://doi.org/10.2139/ssrn.2867031
https://doi.org/10.2139/ssrn.2867031