Zobrazeno 1 - 10
of 45
pro vyhledávání: '"Sarah E. McVay"'
Autor:
Sarah E. McVay, MaryJane Rabier
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2f6cd724ea5a0538420014e598ea3e28
https://doi.org/10.2139/ssrn.4371327
https://doi.org/10.2139/ssrn.4371327
Publikováno v:
Management Science. 66:2099-2119
The frequency of special items has increased dramatically over time, offering a convenient conduit for the inappropriate classification of past, present, and future recurring expenses as nonrecurring. Identifying this misclassification is especially
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1a68f7539efa832f78db68921a87c66b
https://doi.org/10.1287/mnsc.2019.3285
https://doi.org/10.1287/mnsc.2019.3285
Publikováno v:
Review of Accounting Studies. 25:405-437
We document strong evidence of a declining relation between R&D and future profitability, which coincides with a number of important economic changes, including a significant increase in R&D spending. We identify several contributors to this decline,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3dda9ab66114ef4adcf0bbe8fc293230
https://doi.org/10.1007/s11142-019-09528-6
https://doi.org/10.1007/s11142-019-09528-6
Publikováno v:
Journal of Financial Reporting. 4:1a-4
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::30c829180c846d0b084c6fae330417c8
https://doi.org/10.2308/jfir-10743
https://doi.org/10.2308/jfir-10743
Publikováno v:
Contemporary Accounting Research. 36:2494-2520
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fda34cfd2764448bf4dda1627af5e3c2
https://doi.org/10.1111/1911-3846.12489
https://doi.org/10.1111/1911-3846.12489
Autor:
Sarah E. McVay, Brandon Szerwo
Publikováno v:
SSRN Electronic Journal.
We review the accounting and related literature on the preparation of public company financial reports. We highlight numerous impediments to producing high quality financial reports, focusing on the roles of management, the board of directors, and in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::40300d2f00a9d2a75288210309cd283b
https://doi.org/10.2139/ssrn.3858103
https://doi.org/10.2139/ssrn.3858103
Publikováno v:
SSRN Electronic Journal.
Earnings are an important input for equity investors’ valuation decisions. Managers and analysts increasingly report non-GAAP earnings on an ongoing basis, routinely removing recurring items, such as amortization and stock-based compensation, from
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1ec2c405047d5985dc941c2240b46342
https://doi.org/10.2139/ssrn.3820094
https://doi.org/10.2139/ssrn.3820094
Publikováno v:
Review of Accounting Studies. 23:1389-1423
To inform the debate on the merits of internal control audits, we examine managers’ decisions to temporarily exempt newly acquired businesses from Section 404 of the Sarbanes-Oxley Act. We document that managers are more likely to elect the exempti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d5d3f7339058ce3d0cf32361f2edf004
https://doi.org/10.1007/s11142-018-9468-9
https://doi.org/10.1007/s11142-018-9468-9
Publikováno v:
Journal of Accounting, Auditing & Finance. 35:406-437
We investigate if high-ability managers are more likely to intentionally smooth earnings, a form of earnings management, and when they are more likely to do so. Although prior studies provide evidence that high-ability managers report higher quality
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c7eab380703120a968ac514b5f31405a
https://doi.org/10.1177/0148558x17748405
https://doi.org/10.1177/0148558x17748405
Publikováno v:
Journal of Accounting and Economics. 63:358-384
We quantify measurable benefits and costs of exempting firms from auditor oversight of internal control effectiveness disclosures. We measure the benefit of exemption as an aggregate $388 million in audit fee savings from 2007–2014. The costs stem
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d6717cbce957eecd75334cb84d31bf8e
https://doi.org/10.1016/j.jacceco.2017.01.001
https://doi.org/10.1016/j.jacceco.2017.01.001