Zobrazeno 1 - 10
of 217
pro vyhledávání: '"Mark T. Bradshaw"'
Autor:
Pawel Bilinski, Mark T. Bradshaw
Publikováno v:
The Accounting Review. 97:75-104
In contrast to the disappearing dividends view prevalent in the literature, we document extensive dividend payments by firms and significant variability within firms and across 16 countries during 2000–2013. We predict that within-firm variability
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6b7fdac042588542e92250c7b99df502
https://doi.org/10.2308/tar-2018-0518
https://doi.org/10.2308/tar-2018-0518
Publikováno v:
Journal of Accounting and Economics. 67:255-277
In state owned enterprises (SOEs), taxes are a dividend to the controlling shareholder, the state, but a cost to other shareholders. We examine publicly traded firms in China and find significantly lower tax avoidance by SOEs relative to non-SOEs. Th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::41e9ef5462ccb9f2ad5aac194c70843c
https://doi.org/10.1016/j.jacceco.2018.10.002
https://doi.org/10.1016/j.jacceco.2018.10.002
Publikováno v:
SSRN Electronic Journal.
Both sell-side analysts and the media are information intermediaries in capital markets. This study investigates the association between sell-side analyst research and information in firm-specific news coverage. More frequent recent news coverage is
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::735f31d7ab5115ec7025a14e8aea9efc
https://doi.org/10.2139/ssrn.3701349
https://doi.org/10.2139/ssrn.3701349
Publikováno v:
Journal of Accounting Research. 57:85-120
Prior research demonstrates that a strong institutional infrastructure in a country moderates self‐serving behavior of market participants. Cross‐country economic activities have increased significantly, presenting a research opportunity to exami
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::af35c3ee1091f350a8d5c85573a4b019
https://doi.org/10.1111/1475-679x.12245
https://doi.org/10.1111/1475-679x.12245
Publikováno v:
Journal of Accounting and Economics. 66:46-66
We use newly available GAAP forecasts to document that traditionally-identified GAAP forecast errors contain 37% measurement error. Correcting for this measurement error, we settle a long-standing debate regarding investor preference for GAAP versus
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ff7bff6f2a29f27103b6ef77f04c16e0
https://doi.org/10.1016/j.jacceco.2018.01.003
https://doi.org/10.1016/j.jacceco.2018.01.003
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::445b2fcc6f4d3153c17e2c96b120d384
https://doi.org/10.2139/ssrn.3354775
https://doi.org/10.2139/ssrn.3354775
Publikováno v:
The Accounting Review. 91:995-1021
Within-year patterns of analysts’ earnings forecasts have been attributed to analysts’ incentives to curry favor with managers by releasing optimistic forecasts at longer horizons, followed by a walkdown to levels at which actual earnings meet or
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0b78d4f1a5ac65aa144027282a7816c6
https://doi.org/10.2308/accr-51398
https://doi.org/10.2308/accr-51398
Autor:
Catherine Shakespeare, Marlene Plumlee, Daniel A. Bens, Ray J. Pfeiffer, Mark T. Bradshaw, Carol Ann Frost, Sarah E. McVay, Franco Wong, Elizabeth A. Gordon, Gregory S. Miller, Wayne B. Thomas
Publikováno v:
Accounting Horizons. 28:175-192
SYNOPSIS In this paper, we (the Financial Reporting Policy Committee of the American Accounting Association's Financial Accounting and Reporting Section) consider the 2011 Plan to Establish the Private Company Standards Improvement Council authored b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::369edb92c3c58af10a96f6d2581e4c7f
https://doi.org/10.2308/acch-50656
https://doi.org/10.2308/acch-50656
Publikováno v:
SSRN Electronic Journal.
Numerous accounting research studies suggest earnings announcements reduce information asymmetry among investors. In contrast, some studies find that a construct for consensus – the proportion of a firm’s information set that is shared by market
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4c0c4e9dd443e48a4d1daa114d97f628
https://doi.org/10.2139/ssrn.2875839
https://doi.org/10.2139/ssrn.2875839
Autor:
Mark T. Bradshaw
Publikováno v:
Journal of Accounting and Economics. 54:121-131
Kadan et al. (this issue) examine whether financial analysts exhibit industry expertise. It is not obvious from the title, but the study actually examines two different types of analysts: firm-specific analysts that have been examined extensively in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9e17011f6366a7e9ec0097b1427c544e
https://doi.org/10.1016/j.jacceco.2012.09.003
https://doi.org/10.1016/j.jacceco.2012.09.003