Box 90120
Durham, NC 27708-0120
United States
Duke University - Fuqua School of Business
SSRN RANKINGS
in Total Papers Downloads
in Total Papers Citations
Accounting discretion, earnings smoothing, abnormal accruals, corporate governance, managerial opportunism, signaling, firm performance.
Accounting discretion, earnings smoothing, abnormal accruals, corporate governance
Internet, Web Traffic, Valuation, Earnings
post-earnings announcement drift, market efficiency, under-reaction, non-earnings accounting information
accrual anomaly, operating cash flows, total and abnormal accruals, international accounting
information risk, idiosyncratic volatility, earnings quality, forecast dispersion
Deception Detection, Misreporting, Linguistic Analysis, Vocal Analysis, Cognitive Dissonance
voice analysis, affective states, firm performance, conference calls
Accrual Accounting; Cash Flow Predictability; Valuation
FASB, Standard Setting, Mandatory Disclosure, Event Study, Shareholder Value
FASB, standard setting, cost-benefit tradeoff, shareholder value, estimation risk, rules- versus principles-based standards, GAAP
myopia, short-termism, innovation, mutual fund transparency, mutual fund portfolio disclosure, fund managers
accelerated vesting, employee stock options, transaction structuring, FAS 123-R, FAS 123, recognition, disclosure
Corporate counsel, financial reporting, accounting quality, earnings management, compensation
Conference calls, private information benefits, financial analysts, Regulation FD, forecast accuracy, forecast timeliness
Accounting practices, compensation, governance, transparency, investment, financing, selection, influence, activism, board composition
auditors, financial misreporting, deception detection, conference calls
deception detection; earnings conference call; fraud; audit
IFRS adoption; Nonmissing line items; Disclosure quality; Market liquidity; Audit fees.
IFRS adoption, Nonmissing line items, Disclosure quality, Market liquidity, Audit fees
capital gains taxes, real effects, myopia, investment, short termism, innovation
Aggregate Accruals, Market Returns, M&A activity, Economic Efficiency, Macroeconomic Outcomes, Systematic earnings Management
Conference Calls, Financial Analysts, Corporate Access, Price Formation, Market Microstructure, Bulls and Bears
Financial reporting frequency, real effects, myopia, investment, short termism
Going concern, voluntary disclosure, FASB, PCAOB, auditor opinion, bankruptcy prediction
voice pitch, dominance, labor market outcomes, biological evolution
Idiosyncratic Risk, Reporting Quality, Earnings Quality, Volatility
accelerated vesting, stock options, earnings management, backdating
Disclosure regulation; Market risk disclosures; Derivatives; Trading volume; Investors' uncertainty; Diversity of opinion