Zobrazeno 1 - 10
of 48
pro vyhledávání: '"Patricia M. Dechow"'
Publikováno v:
The Accounting Review. 97:245-273
We investigate the impact of the mixed attribute GAAP measurement model on accrual quality inferences. GAAP rules vary from an income statement “matching” focus to a balance sheet “fair-value” focus. Accrual properties are also affected by th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2c3a92036d36db875126fb03cae28a4e
https://doi.org/10.2308/tar-2019-0200
https://doi.org/10.2308/tar-2019-0200
Publikováno v:
Journal of Accounting Research
Implied equity duration was originally developed to analyze the sensitivity of equity prices to discount rate changes. We demonstrate that implied equity duration is also useful for analyzing the sensitivity of equity prices to pandemic shutdowns. Pa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c964d2e946662f9358132ced96558f72
http://europepmc.org/articles/PMC8013360
http://europepmc.org/articles/PMC8013360
Autor:
Haifeng You, Patricia M. Dechow
Publikováno v:
The Accounting Review. 95:125-149
We investigate the determinants of analysts' target price implied returns and the implication of our findings for investment decision-making. We identify four broad sets of factors that help explain the cross-sectional variation in target price impli
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c887d810d7b6136cc291ef47596a7eb4
https://doi.org/10.2308/tar-2015-0265
https://doi.org/10.2308/tar-2015-0265
Publikováno v:
Contemporary Accounting Research. 36:1966-1998
Prior research finds that firms that consistently report positive earnings surprises earn a valuation premium (a higher price-to-earnings ratio). However, the role of earnings management is not definitive because of the high correlation between posit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::99b90e1b78b253715722c621672de290
https://doi.org/10.1111/1911-3846.12492
https://doi.org/10.1111/1911-3846.12492
Autor:
Eric J. Allen, Patricia M. Dechow
Publikováno v:
SSRN Electronic Journal.
We examine the strategies adopted by people completing a well-defined but difficult task: running a marathon. We find that men relative to women, undertake riskier running strategies, which increases the likelihood of a fast finish time but also incr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ef834f952da123ccdeaed7629aad7819
https://doi.org/10.2139/ssrn.3536645
https://doi.org/10.2139/ssrn.3536645
Publikováno v:
SSRN Electronic Journal.
Implied equity duration was originally developed to analyze the sensitivity of equity prices to discount rate changes. We demonstrate that implied equity duration is also useful for analyzing the sensitivity of equity prices to pandemic shutdowns. Pa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::83f950b106aa1982adf5cfb01af9838b
https://doi.org/10.2139/ssrn.3623588
https://doi.org/10.2139/ssrn.3623588
Autor:
Samuel T. Tan, Patricia M. Dechow
Publikováno v:
SSRN Electronic Journal.
We hypothesize that one way accounting practices spread is through law firm connections. We investigate this prediction by examining companies that avoided reporting compensation expense by engaging in stock option backdating. We hypothesize that exe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d32f6a8ed08a05b9cc238c218b796542
https://doi.org/10.2139/ssrn.2688434
https://doi.org/10.2139/ssrn.2688434
Publikováno v:
SSRN Electronic Journal.
We investigate whether media coverage of mega-sports events can have spill-over effects in the stock market. Specifically, we focus on the Olympics and we analyze whether the media attention and hype surrounding the Olympics encourages investors to u
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b16ea28a4f931c6f2bedf619f071d6a6
https://doi.org/10.2139/ssrn.2799958
https://doi.org/10.2139/ssrn.2799958
Publikováno v:
Journal of Accounting Research. 50:275-334
This paper provides a new approach to test for accrual-based earnings management. Our approach exploits the inherent property of accrual accounting that any accrual-based earnings management in one period must reverse in another period. If the resear
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::90a3238dcf4cea0a96b221dfa540ea9b
https://doi.org/10.1111/j.1475-679x.2012.00449.x
https://doi.org/10.1111/j.1475-679x.2012.00449.x
Publikováno v:
Contemporary Accounting Research. 28:17-82
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::26f39fe4e8459fb9b8ed0698f8ff683e
https://doi.org/10.1111/j.1911-3846.2010.01041.x
https://doi.org/10.1111/j.1911-3846.2010.01041.x