Box 90120
Durham, NC 27708-0120
United States
Duke University - Fuqua School of Business
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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
accrual anomaly, operating cash flows, total and abnormal accruals, international accounting
information risk, idiosyncratic volatility, earnings quality, forecast dispersion
post-earnings announcement drift, market efficiency, under-reaction, non-earnings accounting information
Deception Detection, Misreporting, Linguistic Analysis, Vocal Analysis, Cognitive Dissonance
voice analysis, affective states, firm performance, conference calls
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
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
Accrual accounting; Cash Flow Predictability; Valuation
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
Conference Calls, Financial Analysts, Favored Analysts, Price Formation, Market Microstructure, Conflict of Interest
Financial reporting frequency, real effects, myopia, investment, short termism
Going concern, voluntary disclosure, FASB, PCAOB, auditor opinion, bankruptcy prediction
Idiosyncratic volatility, R2, synchronicity, earnings quality, information asymmetry, noise
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
