Ausgabe 4/2012
Inhalt (8 Artikel)
Evidence on the use of unverifiable estimates in required goodwill impairment
Karthik Ramanna, Ross L. Watts
Asymmetry in earnings timeliness and persistence: a simultaneous equations approach
William H. Beaver, Wayne R. Landsman, Edward L. Owens
Are all management earnings forecasts created equal? Expectations management versus communication
Yongtae Kim, Myung Seok Park
The change in information uncertainty and acquirer wealth losses
Merle Erickson, Shiing-Wu Wang, X. Frank Zhang
A re-examination of analysts’ superiority over time-series forecasts of annual earnings
Mark T. Bradshaw, Michael S. Drake, James N. Myers, Linda A. Myers
Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy?
William H. Beaver, Maria Correia, Maureen F. McNichols