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of 10
pro vyhledávání: '"Xu (Frank) Wang"'
Publikováno v:
Journal of Statistics and Data Science Education, Pp 1-11 (2024)
While society expects college graduates to possess critical thinking skills to discern distorted truth, overcome ignorance, and ground action in social reality, recent studies show that traditional lecture-based collegiate instruction may not always
Externí odkaz:
https://doaj.org/article/dfee9f244fc044b387518b820dfc9e88
Publikováno v:
European Accounting Review. :1-33
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Communications of the Association for Information Systems. 38:145-156
Publikováno v:
Review of Accounting and Finance. 13:110-133
Purpose – The purpose of this paper is to examine the association between audit committee characteristics and a firm’s ability to guide analysts’ forecasts downward to meet or beat earnings benchmarks. Design/methodology/approach – The author
Autor:
Xu (Frank) Wang, Weimin Wang
Publikováno v:
Journal of Contemporary Accounting & Economics. 10:46-58
Financial intermediaries such as analysts play an important role in providing information to investors. However, a large segment of the market (e.g. small firms) is not served by financial analysts, thus leaving investors, especially small investors,
Publikováno v:
Journal of International Financial Management & Accounting. 24:234-260
In this article, we investigate the effect of shareholder activism on earnings management. Using a US sample of shareholder pay-for-performance proposals sponsored by institutional investors, we find that when compared to control firms, firms targete
Publikováno v:
Accounting Horizons. 28:17-37
SYNOPSIS U.S. stock exchanges and lawmakers rely on audit committees to help safeguard the accuracy and reliability of corporate GAAP and non-GAAP financial information. However, there are gaps in our knowledge of how audit committees perform, especi
Publikováno v:
SSRN Electronic Journal.
We investigate the association between risk-taking incentives provided by stock-based compensation arrangements and non-GAAP financial disclosures. Controlling for compensation to stock price sensitivity, we find that managers with higher compensatio
Publikováno v:
Journal of Contemporary Accounting & Economics; Aug2014, Vol. 10 Issue 2, p130-147, 18p