Zobrazeno 1 - 10
of 43
pro vyhledávání: '"Marlene Plumlee"'
Publikováno v:
Accounting Horizons. 36:127-148
SYNOPSIS The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We provide an overview of U.S. state and local governments and their financial reporting, discuss sources
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0552d1c1ebcb7b5ebb076416b426e886
https://doi.org/10.2308/horizons-18-158
https://doi.org/10.2308/horizons-18-158
Publikováno v:
The Accounting Review. 97:259-286
Theoretical work generally predicts a negative association between disclosure and risk premium, where additional disclosure reduces estimation risk or information asymmetry. However, empirical studies frequently report mixed results. Recent theoretic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3cce752cf5c71a5c1ee3102bf9776765
https://doi.org/10.2308/tar-2019-0450
https://doi.org/10.2308/tar-2019-0450
Autor:
Marlene Plumlee, Jing He
Publikováno v:
Review of Accounting Studies. 25:903-962
We construct four voluntary and two mandatory disclosure measures for 260,880 firm-quarters from 2005 through 2016 using 8-K data. The first voluntary disclosure measure is the count of 8-Ks, a proxy used in prior studies. The second and third are th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8861fe90dfb2e2fd2291c891dcfba009
https://doi.org/10.1007/s11142-020-09551-y
https://doi.org/10.1007/s11142-020-09551-y
Autor:
Marlene Plumlee, Tyler K. Jensen
Publikováno v:
Contemporary Accounting Research. 37:1687-1719
Management earnings forecasts expressed as a range have become the most common form of quantitative management guidance. Traditionally, the proxy for the sign and the magnitude of the information conveyed by these forecasts—the forecast news—is c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::21bbd2d69f37b6700621672d4b81daaa
https://doi.org/10.1111/1911-3846.12570
https://doi.org/10.1111/1911-3846.12570
Publikováno v:
Journal of Business Finance & Accounting. 46:307-335
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5983457a63bd19ae006d49acddd28790
https://doi.org/10.1111/jbfa.12368
https://doi.org/10.1111/jbfa.12368
Publikováno v:
SSRN Electronic Journal.
Evidence of the impact of governance on disclosure credibility is inconclusive. Based on a large, post-Regulation Fair Disclosure (Reg-FD) sample, we find that increased director monitoring – through increased director independence and director att
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0c902bb11a2afa577da03e03cfd3cbb5
https://doi.org/10.2139/ssrn.3960014
https://doi.org/10.2139/ssrn.3960014
Publikováno v:
SSRN Electronic Journal.
Early work documents a sensitivity of CEO compensation contracts to economic factors beyond the control of the CEO, where CEO incentive payouts are increasing in performance attributable to good luck and decreasing in bad luck (referred to as “pay-
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fafc5943faa74b7700138309a4580020
https://doi.org/10.2139/ssrn.3807626
https://doi.org/10.2139/ssrn.3807626
Publikováno v:
Review of Accounting Studies. 23:1071-1095
Academics and practitioners frequently highlight that overall market and industry performance is an important aspect of a firm’s profitability. However, few studies allow for the decomposition of a firm’s profitability into market, industry, and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e01f3d298e92c82df8f76282edf0f9be
https://doi.org/10.1007/s11142-018-9446-2
https://doi.org/10.1007/s11142-018-9446-2
Autor:
Marlene Plumlee
Publikováno v:
Contemporary Accounting Research. 33:775-782
Johnstone (2016) provides a theoretical analysis of how information might increase uncertainty and a firm's cost of equity capital (COEC). The author's analysis serves to highlight outcomes that he suggests receive limited attention in prior studies.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1c659f2107ebac978c60ce1862bf5cac
https://doi.org/10.1111/1911-3846.12223
https://doi.org/10.1111/1911-3846.12223
Publikováno v:
SSRN Electronic Journal.
The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We (1) provide an overview of U.S. state and local governments and their financial reporting, (2) discuss sources
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1edc06444bef069e0f2fa1032504c86e
https://doi.org/10.2139/ssrn.3286448
https://doi.org/10.2139/ssrn.3286448