Zobrazeno 1 - 10
of 63
pro vyhledávání: '"Lisa Koonce"'
Publikováno v:
Review of Accounting Studies. 28:769-791
Managers may strategically use discretion over disclosure language to reduce the effect of bad news, amplify the effect of good news, or both. We experimentally test how a warning highlighting management’s discretion over disclosure language affect
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ddd75e27a6ffde222699ac0886312b5b
https://doi.org/10.1007/s11142-021-09655-z
https://doi.org/10.1007/s11142-021-09655-z
Autor:
Lisa Koonce, James Smith
Publikováno v:
Journal of Behavioral Finance. 24:41-55
Financial information from firms often contains biased information. In this study, we posit and experimentally test the idea that investors will have difficulty in unraveling known biases in manage...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4ee45a5831af863b71f06af44e29cf83
https://doi.org/10.1080/15427560.2021.1913161
https://doi.org/10.1080/15427560.2021.1913161
Publikováno v:
Review of Accounting Studies. 25:1444-1474
We conduct two experiments to examine how investors react to nonverbal cues of certainty as displayed by a CEO communicating forward-looking information via the relatively new and emerging medium of video. Results of the first experiment suggest that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eeeded413eb49da919720a8cc55b0a2f
https://doi.org/10.1007/s11142-020-09539-8
https://doi.org/10.1007/s11142-020-09539-8
Publikováno v:
Contemporary Accounting Research. 36:553-587
In this paper, we investigate whether the current references to probability in standard setters' conceptual definitions of assets and liabilities cause individuals to believe that the probability of a future transfer of economic benefits must be abov
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0318d5a0fbe9e715985b3498a7c076d8
https://doi.org/10.1111/1911-3846.12479
https://doi.org/10.1111/1911-3846.12479
Publikováno v:
Journal of Financial Reporting. 4:157-171
Firms often issue disaggregated earnings forecasts, and prior research reveals benefits to doing so. However, we hypothesize and experimentally find that the benefits of disaggregated forecasts do not necessarily carry over to the time of actual earn
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::10f4080425e7f3d870a9eae4d7901391
https://doi.org/10.2308/jfir-52362
https://doi.org/10.2308/jfir-52362
Publikováno v:
SSRN Electronic Journal.
The purpose of this paper is to encourage accounting academics who specialize in experimental methods to conduct research that directly informs accounting standard setters. We argue that experimental research has unique advantages that make it partic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bda08483870f8961ae4e1f171215e9a2
https://doi.org/10.2139/ssrn.3893693
https://doi.org/10.2139/ssrn.3893693
Autor:
Ben W. Van Landuyt, Lisa Koonce
Publikováno v:
SSRN Electronic Journal.
Accounting estimates, including those related to fair value, are pervasive in financial reports and susceptible to managerial manipulation. Financial statement audits are conventionally viewed as a deterrent to such manipulation. In an experiment wit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b8bdb9c6b040fbc1f196b91fe326cd18
https://doi.org/10.2139/ssrn.3724687
https://doi.org/10.2139/ssrn.3724687
Publikováno v:
Contemporary Accounting Research. 34:582-600
The provision of examples as implementation guidance is pervasive in accounting standards. Prior research has established that preparers engage in “example-based reasoning,” a tendency to favor the accounting treatment in an example, even when th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d488f601edb877ced6c07877cd2b1e2c
https://doi.org/10.1111/1911-3846.12283
https://doi.org/10.1111/1911-3846.12283
Publikováno v:
SSRN Electronic Journal.
We test whether an impending change in the accounting for goodwill mitigates bias in the initial values that acquirers assign to intangible assets. Results of two experiments with experienced professional participants suggest that the new accounting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b0773fe2d0becdbc6c98e02129594815
https://doi.org/10.2139/ssrn.3465719
https://doi.org/10.2139/ssrn.3465719
Publikováno v:
SSRN Electronic Journal.
This paper discusses the role that process evidence plays in accounting research. We define process evidence broadly as data providing insight into how and why cause-effect relationships occur, and we provide a framework to guide the provision and ev
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3e7164b5a79ca44d29c1504592498403
https://doi.org/10.2139/ssrn.3485844
https://doi.org/10.2139/ssrn.3485844