-
1
-
-
78649933014
-
The role of information and financial reporting in corporate governance and contracting
-
Armstrong, C., W. Guay, and J. Weber. 2010a. The role of information and financial reporting in corporate governance and contracting. Journal of Accounting and Economics 50(2-3):179-234.
-
(2010)
Journal of Accounting and Economics
, vol.50
, Issue.2-3
, pp. 179-234
-
-
Armstrong, C.1
Guay, W.2
Weber, J.3
-
2
-
-
77951947368
-
Chief executive officer equity incentives and accounting irregularities
-
Armstrong, C., A. Jagolinzer, and D. Larcker. 2010b. Chief executive officer equity incentives and accounting irregularities. Journal of Accounting Research 40(2):225-271.
-
(2010)
Journal of Accounting Research
, vol.40
, Issue.2
, pp. 225-271
-
-
Armstrong, C.1
Jagolinzer, A.2
Larcker, D.3
-
4
-
-
60849120510
-
-
Working paper, Georgetown University
-
Baber, W., S. Kang, and L. Liang. 2009. Shareholder Rights, Corporate Governance, and Accounting Restatement. Working paper, Georgetown University.
-
(2009)
Shareholder Rights, Corporate Governance, and Accounting Restatement
-
-
Baber, W.1
Kang, S.2
Liang, L.3
-
5
-
-
35248821770
-
Financial reporting and supplemental voluntary disclosures
-
Bagnoli, M., and S. G. Watts. 2007. Financial reporting and supplemental voluntary disclosures. Journal of Accounting Research 45(5):885-913.
-
(2007)
Journal of Accounting Research
, vol.45
, Issue.5
, pp. 885-913
-
-
Bagnoli, M.1
Watts, S.G.2
-
6
-
-
0041360394
-
When does the market matter? Stock prices and the investment of equity-dependent firms
-
DOI 10.1162/00335530360698478
-
Baker, M., J. C. Stein, and J. Wurgler. 2003. When does the market matter? Stock prices and the investment of equity dependent firms. The Quarterly Journal of Economics 118(3):969-1005. (Pubitemid 37052880)
-
(2003)
Quarterly Journal of Economics
, vol.118
, Issue.3
, pp. 969-1005
-
-
Baker, M.1
Stein, J.C.2
Wurgler, J.3
-
7
-
-
84882473233
-
Behavioral corporate finance
-
B. Espen Eckbo. Amsterdam, The Netherlands: North Holland
-
Baker, M., R. Richard, and J. Wurgler. 2007. Behavioral corporate finance. In Handbook of Corporate Finance, Volume 1, edited by B. Espen Eckbo. Amsterdam, The Netherlands: North Holland.
-
(2007)
Handbook of Corporate Finance
, vol.1
-
-
Baker, M.1
Richard, R.2
Wurgler, J.3
-
8
-
-
79951509490
-
Challenges and opportunities in disclosure research-A discussion of the financial reporting environment: Review of the recent literature
-
Berger, P. 2011. Challenges and opportunities in disclosure research-A discussion of the financial reporting environment: Review of the recent literature. Journal of Accounting and Economics 51(1-2):204-218.
-
(2011)
Journal of Accounting and Economics
, vol.51
, Issue.1-2
, pp. 204-218
-
-
Berger, P.1
-
11
-
-
0742269353
-
Empirical research on CEO turnover and firm-performance: A discussion
-
DOI 10.1016/j.jacceco.2003.09.003, PII S0165410103000570
-
Brickley, J. 2003. Empirical research on CEO turnover and firm-performance: A discussion. Journal of Accounting and Economics 36(1-3):227-233. (Pubitemid 38161319)
-
(2003)
Journal of Accounting and Economics
, vol.36
, Issue.1
, pp. 227-233
-
-
Brickley, J.A.1
-
12
-
-
29244483408
-
The impact of performance-based compensation on misreporting
-
DOI 10.1016/j.jfineco.2004.12.003, PII S0304405X05001133
-
Burns, N., and S. Kedia. 2006. The impact of performance-based compensation on misreporting. Journal of Financial Economics 79(1):35-67. (Pubitemid 41825359)
-
(2006)
Journal of Financial Economics
, vol.79
, Issue.1
, pp. 35-67
-
-
Burns, N.1
Kedia, S.2
-
13
-
-
0039403205
-
Takeovers of privately held targets, method of payment, and bidder returns
-
Chang, S. 1998. Takeovers of privately held targets, method of payment, and bidder returns. Journal of Finance 53(2):773-784.
-
(1998)
Journal of Finance
, vol.53
, Issue.2
, pp. 773-784
-
-
Chang, S.1
-
14
-
-
0036004049
-
Errors in estimating accruals: Implications for empirical research
-
Collins, D., and P. Hribar. 2002. Errors in estimating accruals: Implications for empirical research. Journal of Accounting Research 40(1):105-132.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.1
, pp. 105-132
-
-
Collins, D.1
Hribar, P.2
-
16
-
-
79952362046
-
Predicting material accounting misstatements
-
Dechow, P., W. Ge, C. Larson, and R. Sloan. 2011. Predicting material accounting misstatements. Contemporary Accounting Research 28(1):17-82.
-
(2011)
Contemporary Accounting Research
, vol.28
, Issue.1
, pp. 17-82
-
-
Dechow, P.1
Ge, W.2
Larson, C.3
Sloan, R.4
-
17
-
-
33644884202
-
Does investor misvaluation drive the takeover market?
-
DOI 10.1111/j.1540-6261.2006.00853.x
-
Dong, M., D. Hirshleifer, S. Richardson, and S. Teoh. 2006. Does investor misvaluation drive the takeover market? Journal of Finance 61(2):725-762. (Pubitemid 43388190)
-
(2006)
Journal of Finance
, vol.61
, Issue.2
, pp. 725-762
-
-
Dong, M.1
Hirshleifer, D.2
Richardson, S.3
Teoh, S.H.4
-
18
-
-
34547662432
-
Why do corporate managers misstate financial statements? The role of in-the-money options and other incentives
-
Efendi, J., A. Srivastava, and E. Swanson. 2007. Why do corporate managers misstate financial statements? The role of in-the-money options and other incentives. Journal of Financial Economics 85(3):667-70.
-
(2007)
Journal of Financial Economics
, vol.85
, Issue.3
, pp. 667-670
-
-
Efendi, J.1
Srivastava, A.2
Swanson, E.3
-
19
-
-
23944448067
-
The nature of the interaction between mandatory and voluntary disclosures
-
Einhorn, E. 2005. The nature of the interaction between mandatory and voluntary disclosures. Journal of Accounting Research 43(4):593-622.
-
(2005)
Journal of Accounting Research
, vol.43
, Issue.4
, pp. 593-622
-
-
Einhorn, E.1
-
20
-
-
0742269357
-
CEO turnover and properties of accounting information
-
DOI 10.1016/j.jacceco.2003.08.001, PII S0165410103000545
-
Engel, E., T. Hayes, and X. Wang. 2003. CEO turnover and properties of accounting information. Journal of Accounting and Economics 36(1-3):197-226. (Pubitemid 38161318)
-
(2003)
Journal of Accounting and Economics
, vol.36
, Issue.1
, pp. 197-226
-
-
Engel, E.1
Hayes, R.M.2
Wang, X.3
-
21
-
-
33645166634
-
Is there a link between executive equity incentives and accounting fraud?
-
DOI 10.1111/j.1475-679X.2006.00194.x
-
Erickson, M., M. Hanlon, and E. Maydew. 2006. Is there a link between executive equity incentives and accounting fraud? Journal of Accounting Research 44(1):113-143. (Pubitemid 43448298)
-
(2006)
Journal of Accounting Research
, vol.44
, Issue.1
, pp. 113-143
-
-
Erickson, M.1
Hanlon, M.2
Maydew, E.L.3
-
22
-
-
7744242848
-
Sources of gains in horizontal mergers: Evidence from customer, supplier, and rival firms
-
DOI 10.1016/j.jfineco.2003.10.002, PII S0304405X04000765
-
Fee, E. C., and S. Thomas. 2004. Sources of gains in horizontal takeovers: Evidence from customer, supplier, and rival firms. Journal of Financial Economics 74(3):423-460. (Pubitemid 39463901)
-
(2004)
Journal of Financial Economics
, vol.74
, Issue.3
, pp. 423-460
-
-
Fee, C.E.1
Thomas, S.2
-
23
-
-
78650654254
-
Once bitten, twice shy: The relation between outcomes of earnings guidance and management guidance strategy
-
Feng, M., and A. Koch. 2010. Once bitten, twice shy: The relation between outcomes of earnings guidance and management guidance strategy. The Accounting Review 85(6):1951-1984.
-
(2010)
The Accounting Review
, vol.85
, Issue.6
, pp. 1951-1984
-
-
Feng, M.1
Koch, A.2
-
24
-
-
0042671261
-
What do returns to acquiring firms tell us? Evidence from firms that make many acquisitions
-
Fuller, K., J. Netter, and M. Stegemoller. 2002. What do returns to acquiring firms tell us? Evidence from firms that make many acquisitions. Journal of Finance 57(4):1763-1794.
-
(2002)
Journal of Finance
, vol.57
, Issue.4
, pp. 1763-1794
-
-
Fuller, K.1
Netter, J.2
Stegemoller, M.3
-
25
-
-
0043195719
-
Does operating performance really improve following corporate acquisitions?
-
DOI 10.1016/S0929-1199(01)00018-9, PII S0929119901000189
-
Ghosh, A. 2001. Does operating performance really improve following corporate acquisitions? Journal of Corporate Finance 7(2):151-178. (Pubitemid 33626322)
-
(2001)
Journal of Corporate Finance
, vol.7
, Issue.2
, pp. 151-178
-
-
Ghosh, A.1
-
26
-
-
65249119376
-
The association between management earnings forecast errors and accruals
-
Gong G., L. Li, and H. Xie. 2009. The association between management earnings forecast errors and accruals. The Accounting Review 84(2):497-530.
-
(2009)
The Accounting Review
, vol.84
, Issue.2
, pp. 497-530
-
-
Gong, G.1
Li, L.2
Xie, H.3
-
27
-
-
84055188836
-
Overpriced shares, ill-advised acquisitions, and goodwill impairment
-
Gu, F., and B. Lev. 2011. Overpriced shares, ill-advised acquisitions, and goodwill impairment. The Accounting Review 86(6):1995-2022.
-
(2011)
The Accounting Review
, vol.86
, Issue.6
, pp. 1995-2022
-
-
Gu, F.1
Lev, B.2
-
28
-
-
33947266977
-
Decoupling CEO wealth and firm performance: The case of acquiring CEOs
-
Harford, J., and K. Li. 2007. Decoupling CEO wealth and firm performance: The case of acquiring CEOs. Journal of Finance 62(2):917-50.
-
(2007)
Journal of Finance
, vol.62
, Issue.2
, pp. 917-950
-
-
Harford, J.1
Li, K.2
-
30
-
-
59049085121
-
The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover
-
Hennes, K., A. Leone, and B. Miller. 2008. The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover. The Accounting Review 83(6):1487-1519.
-
(2008)
The Accounting Review
, vol.83
, Issue.6
, pp. 1487-1519
-
-
Hennes, K.1
Leone, A.2
Miller, B.3
-
31
-
-
79953029917
-
Endogenous overconfidence in managerial forecasts
-
Hilary, G., and C. Hsu. 2011. Endogenous overconfidence in managerial forecasts. Journal of Accounting and Economics 51(3):300-313.
-
(2011)
Journal of Accounting and Economics
, vol.51
, Issue.3
, pp. 300-313
-
-
Hilary, G.1
Hsu, C.2
-
32
-
-
52649103041
-
Management earnings forecasts: A review and framework
-
Hirst, D., L. Koonce, and S. Venkataraman. 2008. Management earnings forecasts: A review and framework. Accounting Horizons 22(3):315-338.
-
(2008)
Accounting Horizons
, vol.22
, Issue.3
, pp. 315-338
-
-
Hirst, D.1
Koonce, L.2
Venkataraman, S.3
-
33
-
-
77249093038
-
Financial statement fraud: Insights from the academic literature
-
Hogan, C., Z. Rezaee, R. Riley, and U. Velury. 2008. Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory 27(2):231-252.
-
(2008)
Auditing: A Journal of Practice & Theory
, vol.27
, Issue.2
, pp. 231-252
-
-
Hogan, C.1
Rezaee, Z.2
Riley, R.3
Velury, U.4
-
35
-
-
0001066475
-
Agency costs of free cash flow, corporate finance, and takeovers
-
Jensen, M. 1986. Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review 76(2):323-329.
-
(1986)
The American Economic Review
, vol.76
, Issue.2
, pp. 323-329
-
-
Jensen, M.1
-
36
-
-
19744374683
-
Agency costs of overvalued equity
-
Jensen, M. 2005. Agency costs of overvalued equity. Financial Management 34(1):5-19. (Pubitemid 40746960)
-
(2005)
Financial Management
, vol.34
, Issue.1
, pp. 5-19
-
-
Jensen, M.C.1
-
37
-
-
45849100936
-
Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis
-
Jones, K., G. Krishnan, and K. Melendrez. 2008. Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis. Contemporary Accounting Research 25(2):499-531.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.2
, pp. 499-531
-
-
Jones, K.1
Krishnan, G.2
Melendrez, K.3
-
38
-
-
33746788174
-
CEO turnover after acquisitions: Are bad bidders fired?
-
DOI 10.1111/j.1540-6261.2006.00889.x
-
Lehn, K., and M. Zhao. 2006. CEO turnover after acquisitions: Do bad bidders get fired? Journal of Finance 61(4):1759-1811. (Pubitemid 44181331)
-
(2006)
Journal of Finance
, vol.61
, Issue.4
, pp. 1759-1811
-
-
Lehn, K.M.1
Zhao, M.2
-
39
-
-
46049112694
-
Annual report readability, current earnings, and earnings persistence
-
Li, F. 2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics 45(2-3):221-247.
-
(2008)
Journal of Accounting and Economics
, vol.45
, Issue.2-3
, pp. 221-247
-
-
Li, F.1
-
40
-
-
78649432874
-
The information content of forward-looking statements in corporate filings-A naive Bayesian machine learning approach
-
Li, F. 2010. The information content of forward-looking statements in corporate filings-A naive Bayesian machine learning approach. Journal of Accounting Research 48(5):1049-1102.
-
(2010)
Journal of Accounting Research
, vol.48
, Issue.5
, pp. 1049-1102
-
-
Li, F.1
-
41
-
-
9944238726
-
Earnings management and the market performance of acquiring firms
-
DOI 10.1016/j.jfineco.2003.08.004, PII S0304405X04000534
-
Louis, H. 2004. Earnings management and the market performance of acquiring firms. Journal of Financial Economics 74(1):121-148. (Pubitemid 39593830)
-
(2004)
Journal of Financial Economics
, vol.74
, Issue.1
, pp. 121-148
-
-
Louis, H.1
-
43
-
-
59049090421
-
Does earnings management affect firms' investment decisions?
-
McNichols, M., and S. Stubben. 2008. Does earnings management affect firms' investment decisions? The Accounting Review 83(6):1571-1603.
-
(2008)
The Accounting Review
, vol.83
, Issue.6
, pp. 1571-1603
-
-
McNichols, M.1
Stubben, S.2
-
44
-
-
3342932318
-
Firm size and the gains from acquisitions
-
DOI 10.1016/j.jfineco.2003.07.002, PII S0304405X04000327
-
Moeller, S. B., F. P. Schlingemann, and R. M. Stulz. 2004. Firm size and the gains from acquisitions. Journal of Financial Economics 73(2):201-228. (Pubitemid 38989901)
-
(2004)
Journal of Financial Economics
, vol.73
, Issue.2
, pp. 201-228
-
-
Moeller, S.B.1
Schlingemann, F.P.2
Stulz, R.M.3
-
45
-
-
84977702683
-
Do managerial objectives drive bad acquisitions?
-
Morck, R., A. Shleifer, and R. W. Vishny. 1990. Do managerial objectives drive bad acquisitions? Journal of Finance 45(1):31-48.
-
(1990)
Journal of Finance
, vol.45
, Issue.1
, pp. 31-48
-
-
Morck, R.1
Shleifer, A.2
Vishny, R.W.3
-
46
-
-
0036013270
-
Accounting conservatism, the quality of earnings, and stock returns
-
Penman, S., and X. Zhang. 2002. Accounting conservatism, the quality of earnings, and stock returns. The Accounting Review 77(2):237-264.
-
(2002)
The Accounting Review
, vol.77
, Issue.2
, pp. 237-264
-
-
Penman, S.1
Zhang, X.2
-
47
-
-
20144374716
-
Value investing: The use of historical financial statement information to separate winners from losers
-
Supplement
-
Piotroski, J. 2000. Value investing: The use of historical financial statement information to separate winners from losers. Journal of Accounting Research 38(Supplement):1-41.
-
(2000)
Journal of Accounting Research
, vol.38
, pp. 1-41
-
-
Piotroski, J.1
-
49
-
-
77956534753
-
The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula
-
Ramamoorti, S. 2008. The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues in Accounting Education 23(4):521-534.
-
(2008)
Issues in Accounting Education
, vol.23
, Issue.4
, pp. 521-534
-
-
Ramamoorti, S.1
-
50
-
-
23944483675
-
Accrual reliability, earnings persistence and stock prices
-
DOI 10.1016/j.jacceco.2005.04.005, PII S0165410105000406
-
Richardson, S., R. Sloan, M. Soliman, and I. Tuna. 2005. Accrual reliability, earnings persistence and stock prices. Journal of Accounting and Economics 39(3):437-485. (Pubitemid 41200469)
-
(2005)
Journal of Accounting and Economics
, vol.39
, Issue.3
, pp. 437-485
-
-
Richardson, S.A.1
Sloan, R.G.2
Soliman, M.T.3
Tuna, I.4
-
51
-
-
27844536188
-
Credibility of management forecasts
-
Rogers, J., and P. Stocken. 2005. Credibility of management forecasts. The Accounting Review 80(4):1233-1260. (Pubitemid 41650942)
-
(2005)
Accounting Review
, vol.80
, Issue.4
, pp. 1233-1260
-
-
Rogers, J.L.1
Stocken, P.C.2
-
52
-
-
0002537125
-
The hubris hypothesis of corporate takeovers
-
Roll, R. 1986. The hubris hypothesis of corporate takeovers. Journal of Business 59(2):197-216.
-
(1986)
Journal of Business
, vol.59
, Issue.2
, pp. 197-216
-
-
Roll, R.1
-
54
-
-
38149148207
-
Debt-covenant violations and managers' accounting responses
-
Sweeney, A. 1994. Debt-covenant violations and managers' accounting responses. Journal of Accounting and Economics 17(3):281-308.
-
(1994)
Journal of Accounting and Economics
, vol.17
, Issue.3
, pp. 281-308
-
-
Sweeney, A.1
|