Zobrazeno 1 - 10
of 68
pro vyhledávání: '"Richard A. Schneible"'
Publikováno v:
Managerial Auditing Journal. 38:602-633
Purpose This paper aims to investigate whether the managers’ emphasis on audit in the management’s discussion and analysis (MD&A) section of the 10-K filing, as part of the firm’s “tone at the top,” is linked to audit quality. Design/method
Publikováno v:
Contemporary Accounting Research. 39:2481-2516
Publikováno v:
Review of Accounting and Finance. 21:276-298
PurposeThe purpose of this study is to investigate the impact of the age diversity of the top management team (TMT) on firm performance and on the managerial ability of the TMT. Furthermore, this study investigates how the relationship between age di
Publikováno v:
Accounting Horizons. 33:59-73
SYNOPSIS We investigate the association between earnings quality and investor disagreement regarding the valuation consequences of earnings announcements. A primary purpose of financial reporting, including periodic earnings releases, is to convey us
Publikováno v:
SSRN Electronic Journal.
Researchers in accounting have recently provided evidence of a striking increase in the usefulness of earnings announcements based on stock market price and volume reactions (Beaver et al., 2018; Barron et al., 2018). Price reactions, however, are un
Publikováno v:
Contemporary Accounting Research. 35:1651-1674
The increase in investor diversity over the last 35-40 years (ICI 2014) prompted us to revisit trading volume reactions to earnings announcements and how these reactions vary with firm size. This increase in investor diversity would likely lead to an
Autor:
Richard A. Schneible Jr., Uday Chandra
Publikováno v:
European Accounting Review. 28:249-274
Prior research documents a large downward drift in stock prices following issuances of debt and equity by US firms. We conduct tests based on both stock price and trading volume to provide evidence...
Publikováno v:
Review of Accounting and Finance. 17:2-17
Purpose The aim of this paper is to investigate the impact of voluntary disclosure on information asymmetry between investors and the average information content of subsequent the earnings announcement. Design/methodology/approach The authors use emp
Publikováno v:
Advances in Accounting. 38:88-98
Our paper investigates whether analysts' experience mitigates their forecast over-optimism associated with high discretionary accruals. Prior literature shows that analysts' forecast optimism is associated with high total accruals and working capital
Publikováno v:
Advances in Accounting. 37:103-110
In this paper, we investigate the impact of firm strategy on the properties of analyst' information. We argue that analysts' total information (common and idiosyncratic information together) about a firm depends on how clearly evident the chosen stra