Ausgabe 3/2023
RAST 2022 Conference Issue
Inhalt (20 Artikel)
Open Access
All losses are not alike: Real versus accounting-driven reported losses
Feng Gu, Baruch Lev, Chenqi Zhu
Open Access
Real earnings management and the strategic release of new products: evidence from the motion picture industry
James Jianxin Gong, S. Mark Young, Aner Zhou
Open Access
Analyst ability and research effort: non-EPS forecast provision as a research quality signal
Peter F. Pope, Tong Wang
Open Access
Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability
Ciao-Wei Chen, Laura Yue Li
Open Access
Dividends, trust, and firm value
Martin Kapons, Peter Kelly, Robert Stoumbos, Rafael Zambrana
Open Access
Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements
Daniel Saavedra
Political information flow and management guidance
Dane M. Christensen, Arthur Morris, Beverly R. Walther, Laura A. Wellman
Stock price reactions to ESG news: the role of ESG ratings and disagreement
George Serafeim, Aaron Yoon
Private disclosure and myopia: evidence from the JOBS act
Badryah Alhusaini, Kimball L. Chapman, Hal D. White
Open Access
An analysis of net-outcome contracting with applications to equity-based compensation
Christian Hofmann, Steven Huddart, Thomas Pfeiffer
Open Access
Earnings forecasts of female CEOs: quality and consequences
Claude Francoeur, Yuntian Li, Zvi Singer, Jing Zhang
Open Access
When do firms use one set of books in an international tax compliance game?
Rebecca Reineke, Katrin Weiskirchner-Merten, Stefan Wielenberg