The Management School
Lancaster LA1 4YX
Lancaster University - Department of Accounting and Finance
in Total Papers Downloads
in Total Papers Citations
Corporate governance; Boards of directors; Abnormal accruals; Earnings management
Managerial ownership, Board of directors, Cadbury Report
Share reacquisitions, operating cash flow, managerial entrechment
Equity valuation, pricing multiples, warranted multiple, peer selection, international accounting convergence
R&D expenditure, real earnings management, earnings targets, valuation
Conference calls, research notes, earnings surprises
Non-GAAP (Pro forma) earnings, Transitory items, FRS 3, Earnings thresholds
Accounting quality, board composition, and corporate governance
Directorial Labour Markets, Director Reputation, Outside Directorships
Corporate reporting, mixed methods, capital markets, textual analysis, analyst reports, conference calls
Annual Reports, Textual Analysis, Text Extraction, Predictive Ability
Earnings thresholds, Financial Reporting Standard No. 3, Non‐GAAP (pro forma) earnings, Transitory items
Non-GAAP earnings, Transitory items, Disagreement
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