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earnings quality, FASB, CFO, survey, earnings management
earnings quality, FASB, sustainable earnings, earnings management
financial statement, earnings management, earnings benchmark, voluntary disclosure, information risk
financial statement, earnings management, earnings benchmark, voluntary disclosure, information risk,
Financial statement, earnings management, earnings benchmark, voluntary disclosure, information risk
Accounting discretion, earnings smoothing, abnormal accruals, corporate governance, managerial opportunism, signaling, firm performance.
Accounting discretion, earnings smoothing, abnormal accruals, corporate governance
Corporate Culture, Values, Norms, Leadership, Corporate Governance, Incentive Compensation, Informal Institutions, Intangible Assets, Valuation, Finance, Risk-taking, Short-termism, Myopia, Innovation, Firm Value, Productivity, M&A valuation, Integrity, Trust, Ethics, Compliance, Earnings Management
Earnings management, Earnings misrepresentation, Smooth earnings, Accruals, GAAP, Low-balling, Cookie jar reserves, Sustainable earnings, predictable earnings, real earnings management
Earnings management, earnings smoothing, consensus earnings, meeting benchmarks, value destruction, agency problems, real earnings management, unexpected earnings, earnings surprise, net present value
Financial Statement Analysis, Accounting and Financial Reporting Issues; Equity Investments, Fundamental Analysis and Valuation Models; Corporate Governance
Earnings management, earnings misrepresentation, real earnings management, earnings fraud, earnings overstatement, earnings distortion, earnings quality, one-time items, sustainable earnings, persistent earnings, accruals, real earnings management, earnings red flags, corporate governance
Earnings guidance, stop guidance, cost of capital
Corporate culture, Valuation, Finance, Cultural values, Social norms, Leadership, Corporate governance, Incentive compensation, Finance function, Intangible Assets, Risk-taking, Short-termism, Myopia, Innovation, Firm value, Productivity, M&A valuation, Integrity, Trust, Ethics, Compliance, Earnings
Internet, Web Traffic, Valuation, Earnings
earnings management, sentiment, earnings optimism, aggregate-level earnings, abnormal accruals
management compensation, stock options, incentive alignment, rent extraction
auditor independence, audit fees, Nonaudit services, Auditing, conflict of interests, financial reporting, earnings management
auditor independence, audit fees, non audit services, auditing, conflict of interests, financial reporting, earnings management
accrual anomaly, operating cash flows, total and abnormal accruals, international accounting
Corporate reputation, accounting restatements, reputation repair, corporate social responsibility, earnings credibility
corporate reputation; accounting restatements; reputation repair; corporate social responsibility; earnings credibility
information risk, idiosyncratic volatility, earnings quality, forecast dispersion
Financial Reporting, U.S. GAAP, IFRS, SEC, Reconciliation
tax, VAT, fiscal policy
Hedging; Derivatives; Income smoothing; Abnormal or discretionary accruals; Oil and gas firms
whistle-blowing, corporate governance, fraud
Whistle-blowing, financial misdeeds, earnings management, corporate governance
social responsibility, ESG, Business Roundtable, environmental and labor laws, Violation Tracker, carbon emissions.
Enron, Sarbanes Oxley, Earnings Management, Analysts Forecasts
Accrual anomaly, arbitrage risk
SEC, enforcement, revolving door, financial reporting, lawyers, human capital
stock options, restricted stock, managers
FASB, Standard Setting, Mandatory Disclosure, Event Study, Shareholder Value
FASB, standard setting, cost-benefit tradeoff, shareholder value, estimation risk, rules- versus principles-based standards, GAAP
Quarterly reporting; Analyst following; Investments; Disclosure
SEC, Corporate Fraud
Compensation, Relative Performance Evaluation, talent
Audit Quality, Audit Deficiency, AAER, Securities Class Action Lawsuits, Enforcement
accelerated vesting, employee stock options, transaction structuring, FAS 123-R, FAS 123, recognition, disclosure
insider trading, government employee stock trades, securities law
auditor litigation, Tellabs, Section 10(b), Section 11, audit quality, Janus, PSLRA, class-action litigation
Ponzi scheme, fraud, social ties
research-practice gap, Columbia, tuition funded research, Management Science, policy
Research Relevance, Tuition, Dean, Teaching, Research Dissemination, Research Translation, Knowledge Transfer, Practitioner, Research Impact, PhD Programs
Information Risk, PIN, Risk, Mispricing
CSR, shareholder value, endogeneity, exogenous shock
CSR; Shareholder Value; Indian Companies Act 2013
Corporate Governance, Financial Crisis, Banks, Bank Board, Board of Director, Diversity, Chairperson, 2008 Crisis
Earnings Quality, Dechow-Dichev, F-Score, Jones Model, M-Score, Wall Street, Restatements, Aaers, Lawsuits, Sales Quality, Margin Quality, Cash Flow Quality, Stock Returns
Earnings Management, Restatements, Contagion, Sarbanes-Oxley Act
foreign currency, translation, transaction, reporting, performance evaluation, hedging, compensation, free cash flow, accounting standards, SFAS 1 and 8, SFAS 52, budgeting, survey
Moody's; S&P; credit rating agencies; ownership structure; conflict of interest; difference-in-difference; corporate bond; CMBS
misreporting, stock options, whistle-blowing
insurance, banking, SRISK, financial statements, systemic risk, fundamental analysis
SEC, Enforcement, Audit, Big N, Fraud, AAER
Accounting practices, compensation, governance, transparency, investment, financing, selection, influence, activism, board composition
Credit ratings; Initial public offering (IPO); Moody’s
Financial Reporting, FASB, Financial Instruments, Equity
FAF, FASB
stock options, location, labor market, social interaction
misconduct, fraud, misreporting, penalty, cost benefit, SEC, restatements, class action lawsuits
Internal Rate of Return, Economic Profitability, Digital Giants, Anticompetitive Practices, Technology, Abnormal Profits, Amazon, Google, Microsoft, Apple
carbon emissions, alpha, stock returns, operating performance, Tobin's q, Trucost, estimated emissions
Auditor Liability, Tellabs, Rule 10b-5, Section 11, Audit Quality, Janus, PSLRA
FASB, IASB, conceptual framework, accounting standards, financial reporting
Idiosyncratic Risk, Reporting Quality, Earnings Quality, Volatility
Stock options, Restricted stock, Managers' subjective values, Black-Scholes model
Information Risk, PIN, Risk
accelerated vesting, stock options, earnings management, backdating
Capital markets, accrual anomaly, arbitrage, idiosyncratic risk, transaction costs
quarterly earnings guidance, stop guidance, cost of capital
