Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Todd D. Kravet"'
Publikováno v:
SSRN Electronic Journal.
We examine whether earnings myopia among publicly traded companies motivates private equity firms to acquire them. Using a sample of private equity takeovers, we show that multiple measures of myopia increase the likelihood of takeover by private equ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::050dd3ff0045a93638301eeb6a7c9c33
https://doi.org/10.2139/ssrn.3919634
https://doi.org/10.2139/ssrn.3919634
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:
Contemporary Accounting Research. 35:164-202
This study examines whether acquirers make better acquisition decisions when target firms’ financial statements exhibit greater comparability with industry peer firms. We predict and find that acquirers make more profitable acquisition decisions wh
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d287b629d391ca57a12b4d41b7e6c33c
https://doi.org/10.1111/1911-3846.12380
https://doi.org/10.1111/1911-3846.12380
Publikováno v:
SSRN Electronic Journal.
We examine a voluntary disclosure that is nonproprietary in nature and simply reflects management’s intention to explain how a widely-known nonrecurring economic event is reported in financial statements. The American Taxpayer Relief Act of 2012 (A
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::65d7f11a970e0c6e5e1d063f654c52c6
https://doi.org/10.2139/ssrn.3389970
https://doi.org/10.2139/ssrn.3389970
Publikováno v:
Contemporary Accounting Research. 33:44-77
Current U.S. reporting and tax laws create an incentive for some U.S. firms to avoid the repatriation of foreign earnings, as the U.S. government charges additional corporate taxes on these transfers. Prior research suggests that the combined effect
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ccd951e607b8ef1e2440cda244fa34c3
https://doi.org/10.1111/1911-3846.12140
https://doi.org/10.1111/1911-3846.12140
Publikováno v:
SSRN Electronic Journal.
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 provide evidence that managers are more likely to elect the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::013be1c5775e741aef43d7aefe3afd18
https://doi.org/10.2139/ssrn.2958318
https://doi.org/10.2139/ssrn.2958318
Autor:
Todd D. Kravet
Publikováno v:
Journal of Accounting and Economics. 57:218-240
Watts (2003) and Ball and Shivakumar (2005) argue that accounting conservatism decreases managerial incentives to make negative net present value investments. I develop and test a new hypothesis that accounting conservatism is associated with manager
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ca58e8d402fa2aa7f2a0307adba9dd91
https://doi.org/10.1016/j.jacceco.2014.04.003
https://doi.org/10.1016/j.jacceco.2014.04.003
Autor:
Volkan Muslu, Todd D. Kravet
Publikováno v:
Review of Accounting Studies. 18:1088-1122
We examine the association between changes in companies’ textual risk disclosures in 10-K filings and changes in stock market and analyst activity around the filings. We find that annual increases in risk disclosures are associated with increased s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fd4e7a0feea4fb5398170abe0aa4568c
https://doi.org/10.1007/s11142-013-9228-9
https://doi.org/10.1007/s11142-013-9228-9
Publikováno v:
SSRN Electronic Journal.
This study examines the association between accounting profitability and takeover likelihood of a firm. Takeover likelihood is negatively associated with negative industry-adjusted ROA, and is positively associated with positive industry-adjusted ROA
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4fe526e74e588a3ad5a54219b7e967e4
https://doi.org/10.2139/ssrn.2538902
https://doi.org/10.2139/ssrn.2538902
Autor:
Todd D. Kravet
Publikováno v:
SSRN Electronic Journal.
Watts (2003) and Ball and Shivakumar (2005) argue that accounting conservatism decreases managerial incentives to make negative net present value investments. I develop and test a new hypothesis that accounting conservatism is associated with manager
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::256754f3596ebd4eb3a1a1da87189ea0
https://doi.org/10.2139/ssrn.1542117
https://doi.org/10.2139/ssrn.1542117