Ausgabe 2/2023
Inhalt (20 Artikel)
Social media analysts and sell-side analyst research
Michael S. Drake, James R. Moon Jr., Brady J. Twedt, James D. Warren
Trust, social capital, and the bond market benefits of ESG performance
Hami Amiraslani, Karl V. Lins, Henri Servaes, Ane Tamayo
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom
Clive S. Lennox, Jaime J. Schmidt, Anne M. Thompson
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions
Katharine D. Drake, Ellen Engel, Melissa A. Martin
Altruism, social norms, and incentive contract design
Margaret A. Abernethy, Jan Bouwens, Christian Hofmann, Laurence van Lent
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment
Erica E. Harris, Daniel G. Neely, Gregory D. Saxton
Auditor conservatism, audit quality, and real consequences for clients
Curtis Hall, J. Scott Judd, Jayanthi Sunder
Accounting for uncertainty: an application of Bayesian methods to accruals models
Matthias Breuer, Harm H. Schütt
The effect of a warning on investors’ reactions to disclosure readability
Lisa Koonce, Zheng Leitter, Brian White
Other comprehensive income, its components, and analysts’ forecasts
Joshua Anderson, Yiting Cao, Edward J. Riedl, Scarlett Xiaotong Song
Valuation uncertainty and analysts’ use of DCF models
Shengzhong Huang, Hongping Tan, Xiongyuan Wang, Changqiu Yu
SEC comment letters on form S-4 and M&A accounting quality
Bret A. Johnson, Ling Lei Lisic, Joon Seok Moon, Mengmeng Wang
Taxes and director independence: evidence from board reforms worldwide
Qingyuan Li, Edward L. Maydew, Richard H. Willis, Li Xu
Empirical implications of incorrect special item tax rate assumptions
William M. Cready, Thomas J. Lopez, Craig A. Sisneros, Shane R. Stinson
Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation
Jun Chen, Ningzhong Li, Xiaolu Zhou
Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States
Johnathon Cziffra, Steve Fortin, Zvi Singer
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance
Rajiv D. Banker, Xinjie Ma, Carol Pomare, Yue Zhang
Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry
Tharindra Ranasinghe, Lin Yi, Ling Zhou