Issue 2/2014
Content (15 Articles)
How does earnings management influence investor’s perceptions of firm value? Survey evidence from financial analysts
Abe de Jong, Gerard Mertens, Marieke van der Poel, Ronald van Dijk
Does the midpoint of range earnings forecasts represent managers’ expectations?
William Ciconte III, Marcus Kirk, Jennifer Wu Tucker
Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes
Heng An, Yul W. Lee, Ting Zhang
Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models?
Edmund Keung, Michael S. H. Shih
Owner liability and financial reporting information as predictors of firm default in bank loans
Alnoor Bhimani, Mohamed Azzim Gulamhussen, Samuel da Rocha Lopes
The risk-relevance of securitizations during the recent financial crisis
Yiwei Dou, Yanju Liu, Gordon Richardson, Dushyantkumar Vyas
Why do managers avoid EPS dilution? Evidence from debt–equity choice
Rong Huang, Carol A. Marquardt, Bo Zhang
Short-term earnings guidance and accrual-based earnings management
Andrew C. Call, Shuping Chen, Bin Miao, Yen H. Tong