Ausgabe 2/2019
Inhalt (10 Artikel)
Auditor benchmarking of client disclosures
Michael S. Drake, Phillip T. Lamoreaux, Phillip J. Quinn, Jacob R. Thornock
The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment
Matthew C. Cedergren, Changling Chen, Kai Chen
Long-term economic consequences of hedge fund activist interventions
Ed deHaan, David Larcker, Charles McClure
Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product
Ryan T. Ball, Lindsey Gallo, Eric Ghysels
Non-GAAP reporting following debt covenant violations
Theodore E. Christensen, Hang Pei, Spencer R. Pierce, Liang Tan
A contextual analysis of the impact of managerial expectations on asymmetric cost behavior
Jason V. Chen, Itay Kama, Reuven Lehavy
Using IRS data to identify income shifting to foreign affiliates
Lisa De Simone, Lillian F. Mills, Bridget Stomberg