Ausgabe 2/2016
Inhalt (9 Artikel)
Tests of investor learning models using earnings innovations and implied volatilities
Thaddeus Neururer, George Papadakis, Edward J. Riedl
Structural properties of the price-to-earnings and price-to-book ratios
Alexander Nezlobin, Madhav V. Rajan, Stefan Reichelstein
Limited attention, statement of cash flow disclosure, and the valuation of accruals
Bin Miao, Siew Hong Teoh, Zinan Zhu
Analysts’ pre-tax income forecasts and the tax expense anomaly
Bok Baik, Kyonghee Kim, Richard Morton, Yongoh Roh
Errors and questionable judgments in analysts’ DCF models
Jeremiah Green, John R. M. Hand, X. Frank Zhang
Late for a very important date: financial reporting and audit implications of late 10-K filings
Jian Cao, Feng Chen, Julia L. Higgs
How do CEO incentives affect corporate tax planning and financial reporting of income taxes?
Kathleen Powers, John R. Robinson, Bridget Stomberg