Zobrazeno 1 - 10
of 55
pro vyhledávání: '"Kyonghee Kim"'
Publikováno v:
Review of Accounting Studies.
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Contemporary Accounting Research. 39:656-690
Prior research suggests that even for the same decision task there will be variation in decision outcomes across decision makers due to idiosyncrasies in their styles. This variation brings up a fundamental challenge in the realm of regulations where
Publikováno v:
The Journal of investigative dermatology. 143(1)
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:1-28
SUMMARY Following the 2007–2009 financial crisis, regulators and investor groups alleged that auditors were reluctant to issue going concern opinions (GCOs) to distressed banks during the crisis, raising questions about the quality of auditors' GCO
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:43-70
SUMMARY Recent research suggests that insiders of distressed firms, fearing legal jeopardy, pressure auditors not to issue going concern opinions (GCOs) for periods in which they undertake abnormally large sales of their shares. We propose and evalua
Publikováno v:
Review of Quantitative Finance and Accounting. 54:877-910
Using 13F filings from 1996 to 2011, we document that hedge fund holdings are negatively associated with the subsequent frequency of portfolio firms’ voluntary disclosure. This is opposite to the positive association documented in earlier studies f
Publikováno v:
Contemporary Accounting Research. 34:2123-2151
We study circumstances when analysts’ forecasts diverge from managers’ forecasts after management guidance, and the consequences of this divergence for investors and analysts. Our results show that investors’ return response to earnings surpris
Publikováno v:
Journal of the American Academy of Dermatology. 85:AB118