Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Terence J. Pitre"'
Publikováno v:
Advances in Accounting. 42:125-135
Income volatility reduces the psychological and financial welfare of American households. A primary cause of income volatility for employees is job loss due to firm downsizing. Economists have suggested that firms could structure their employment pol
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9cfe6f35aed6cae0e62aac43663401bd
https://doi.org/10.1016/j.adiac.2018.06.003
https://doi.org/10.1016/j.adiac.2018.06.003
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 25:57-74
Approximately 47 (43) percent of the observations in our sample receive negative (positive) market rewards when they meet (miss) earnings expectations. We define these phenomena as perverse market rewards (PMR). We find that the likelihood of PMR is
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::205852cd3a777bcc3a4aa80f5e568763
https://doi.org/10.1080/16081625.2016.1263158
https://doi.org/10.1080/16081625.2016.1263158
Publikováno v:
Accounting Horizons. 29:313-326
SYNOPSIS Because firms are likely to release both good and bad news in close proximity to each other, it is important to understand what impact a long information set of mixed directional (i.e., both good and bad news) disclosures has on nonprofessio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::15db6578ebaf9162a4b95937c70da77d
https://doi.org/10.2308/acch-50997
https://doi.org/10.2308/acch-50997
Autor:
Terence J. Pitre
Publikováno v:
Behavioral Research in Accounting. 24:91-107
More frequent financial reporting has been a topic of debate for many years. However, little evidence exists about the possible effects of more frequent reporting on investors' decision making. Using a between-subjects experiment, this study analyzes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::766f4f4e20db6198f8d9d7402a4e5e4a
https://doi.org/10.2308/bria-50039
https://doi.org/10.2308/bria-50039
Publikováno v:
Corporate Ownership and Control. 6:298-303
There has been little research that has examined any of the possible consequences of frequent financial reporting. In this paper, we discuss and provide theoretical explanations for two negative consequences associated with more frequent reporting. B
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ec6a0514d7a612939e071a0eb508b3b5
https://doi.org/10.22495/cocv6i2c2p4
https://doi.org/10.22495/cocv6i2c2p4
Autor:
Terence J. Pitre
Publikováno v:
Journal of Behavioral Finance. 8:154-160
There has been little research that has examined any of the possible consequences of frequent financial reporting. Using a between subjects experiment, I examine one possible consequence of frequent financial reporting - increased sample size of data
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::810839eca056572ecd4852d9c10a0536
https://doi.org/10.1080/15427560701545622
https://doi.org/10.1080/15427560701545622
Autor:
Chang Joon Song, Terence J. Pitre
Publikováno v:
SSRN Electronic Journal.
Using 24,756 firm-year observations from 1992 to 2003, we report three major findings related to opposite market response to MBE: (1) Earnings management and/or expectations management increases the probability of receiving negative market responses
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f9c98d8884f025bbf7bf926e1536568f
https://doi.org/10.2139/ssrn.930490
https://doi.org/10.2139/ssrn.930490
Publikováno v:
SSRN Electronic Journal.
Both Section 409 of the Sarbanes-Oxley Act (2002) and Regulation Fair Disclosure (2000) were created to significantly improve the timeliness of disclosures and help specify which events should be deemed material. We examine if nonprofessional investo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0b3b00f9d4d90da42e4fbb2f6f84013a
https://doi.org/10.2139/ssrn.929477
https://doi.org/10.2139/ssrn.929477
Publikováno v:
Journal of Applied Business Research (JABR). 29:579
Regulators and investors remain concerned with earnings management and its effect on the reliability of accounting information. Agency literature suggests that a lack of compensation incentives (i.e., bonus payments) can decreasebut not completely el
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::db9c3aabae03bf45b810abf495a08fd9
https://doi.org/10.19030/jabr.v29i2.7658
https://doi.org/10.19030/jabr.v29i2.7658