Term
|
Definition
| 2010-Earnings Quality -Understanding earnings quality proxies, determinants and consequences. |
|
|
Term
|
Definition
| 2009-Earnings Quality -Does high Financial Reporting Quality (FRQ) increase firm investment effeiciency? |
|
|
Term
|
Definition
| 2008-Conservatism (wk1) -What are the ex ante and ex post benefits of accounting conservatism to lenders and borrowers in the debt contracting process? |
|
|
Term
|
Definition
| 2008-Conservatism (wk1) -Does information asymmetry between firm insiders and equity investors generate conservatism in f/s? |
|
|
Term
|
Definition
| 2007-Conservatism (wk1) -What is the relationship between board of director characteristics and conservatism? |
|
|
Term
| Givoly, Hayn and Natarajan |
|
Definition
| 2007-Conservatism (wk2) -Does the Basu (1997) measure appropriately capture conservatism? How does aggregation, nature of the event and firm disclosure policty affect the measure? |
|
|
Term
|
Definition
| 2006-Conservatism (wk2) -Does the asymmetric timeliness of the recognition of gains and losses (conservatism) cause the relationship between accruals and CF to be non-linear? Would a piecewise regression be better? |
|
|
Term
| Ball, Kothari and Nikolaev |
|
Definition
| 2011wp-Conservatism (wk2) -Were Pataoukas and Thomas (2010) right to advise researchers to avoid using conditional conservatism estimates like Basu due to bias caused by scale effects? |
|
|
Term
| Dechow, Hutton, Kim and Sloan |
|
Definition
| 2012_Jar-Earnings Mgmt (wk1)-Does accounting for the inherent reversal of accruals based earnings management in a future period increase power of EM models? |
|
|
Term
|
Definition
| 2011-Earnings Mgmt (wk1)-Does the reversal of accruals EM in future periods constrain firm ability to manage earn in those future periods? |
|
|
Term
|
Definition
2008-Earnings Mgmt (wk1)-1) Did EM peak right be fore SOX implementation?
2) Are mgrs substituting AEM for REM?
3) How are mgr acct practice choices influenced by their method of compensation (Bonus, Stock Options, Salary) |
|
|
Term
|
Definition
2008-Earnings Mgmt (wk2)-1) Do managers believe their own hype?
2) Do firms that manage earnings make suboptimal investment decisions? |
|
|
Term
| McAnally, Srivastava, Weaver |
|
Definition
| 2008-Earnings Mgmt (wk2)-Do stock option grants encourage missed earnings targets? |
|
|
Term
|
Definition
| 2010-Earnings Mgmt (wk2)-Does a more conservative allowance for doubtful accounts increase managers abillity to manage earnings? |
|
|
Term
| Efendi, Srivastava and Swanson |
|
Definition
| 2007-Executive Comp-Did the oversized stock option packages (in the $$ options) and mkt overvaluation (stock price way more than strike price) cause the rash of restatements in the late 1990s? |
|
|
Term
| Armstrong Jagolinzer and Lacker |
|
Definition
| 2010-Executive Comp-Does CEO equity-based holdings comp provide incentives to manipulate earnings? |
|
|
Term
|
Definition
| 2006-Executive Comp-Does manager compensation with high vega (volatility) lead to rikier business decisions? |
|
|
Term
|
Definition
| 2009-Mgmt Guidance-How do securities litigation events affect management disclosure decisions? |
|
|
Term
| Rogers, Skinner and Van Buskirk |
|
Definition
| 2009-Mgmt Guidance-How do manager earnings forecasts affect stock market volatility? |
|
|
Term
| Ball, Jayaraman, and Shivakumar |
|
Definition
| 2012-Mgmt Guidance-Is the "confirmation" hypothesis that suggests audited f/s and mgmt disclosure of private info are complements really true? |
|
|
Term
|
Definition
| 2007-Voluntary Disclosure-Does insider trading provide credibility to subsequent innovation strategy disclosure? |
|
|
Term
|
Definition
| 2009-Voluntary Disclosure-Do different sources of disclosed info have different have a different effect on COC, Forecast Error, Stock Volatility? How does good vs. bad news affect each? Are the sources considered timely and credible? |
|
|
Term
| Heitzman, Wasley, and Zimmerman |
|
Definition
| 2010-Voluntary Disclosure-What impact does the required disclosure of material information have on past voluntary discl research results? |
|
|
