Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Ryan D. Leece"'
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:21-41
SUMMARY This study investigates whether qualified/adverse audit opinions on the fairness of the financial statements impact market yields for city/county general obligation bonds. Although state and local governments represent a significant part of t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::45bd96954a512bfcea2fff753c1b8cbe
https://doi.org/10.2308/ajpt-52564
https://doi.org/10.2308/ajpt-52564
Autor:
Jennifer E. Edmonds, Ryan D. Leece
Publikováno v:
Research in Accounting Regulation. 29:44-51
This study investigates whether the Securities and Exchange Commission's Division of Corporate Finance (DCF) allocates resources toward public companies that investors perceive as having poor financial reporting quality. Resource allocation within th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::15ba34c783ed41376da484463102f7a3
https://doi.org/10.1016/j.racreg.2017.04.005
https://doi.org/10.1016/j.racreg.2017.04.005
Autor:
Todd P. White, Ryan D. Leece
Publikováno v:
Review of Quantitative Finance and Accounting. 48:503-525
We find financial analysts herd to a greater degree in firms with more opaque information environments as measured by the incidence of short-term institutional investors present. The S-statistic, a measure of forecast bias, and forecast timing and qu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2a6f9651839337b3f343b04e0b2fcbb8
https://doi.org/10.1007/s11156-016-0559-z
https://doi.org/10.1007/s11156-016-0559-z
Publikováno v:
Australian Accounting Review. 25:185-191
type="main"> The Global Financial Crisis of 2007–2008, and the subsequent global economic downturn, has heightened the need for research on whether the value-relevance of accounting information is impacted by periods of macroeconomic decline. In th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e1d23103b556c8bdddb4c6936257a25a
https://doi.org/10.1111/auar.12045
https://doi.org/10.1111/auar.12045
Publikováno v:
Research in Accounting Regulation. 27:66-72
This study investigates whether changes in the quality of risk management are associated with changes in earnings volatility. Our findings are consistent with firms achieving lower earnings volatility by implementing higher quality risk management sy
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ae90c975c69220356434be9e18ba6973
https://doi.org/10.1016/j.racreg.2015.03.008
https://doi.org/10.1016/j.racreg.2015.03.008
Publikováno v:
Review of Quantitative Finance and Accounting. 41:149-170
We investigate the incremental contract relevance of analysts’ revenue forecasts while controlling for earnings forecasts and find CEOs receive smaller bonuses when missing analysts’ annual and quarterly revenue expectations. Our results support
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d72d847f50ad1419bc616c3d10a022fa
https://doi.org/10.1007/s11156-012-0305-0
https://doi.org/10.1007/s11156-012-0305-0