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Boston University Questrom School of Business
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Accounting, Asymmetric information, Capital markets, Institutional economics, International, Mandatory disclosure, Political economy, Regulation, Standards
Accounting, Regulation, IFRS, U.S. GAAP, SEC, Standard setting, U.S. equity markets, Mandatory disclosure, Political economy
Accounting, Regulation, IFRS, U.S. GAAP, SEC, Standard setting, U.S. equity markets, Mandatory disclosure
Corporate Governance, Earnings Management, Investor Protection, Law, Private Control Benefits
corporate governance, earnings management, investor protection, law, private control benefits
Bad News, Conservatism, Disclosure
Analyst forecasts; Benchmark beating; Pessimism; Optimism; Walkdown; Equity issuance; Insider trading; Earnings guidance; Disclosure; Earnings surprise; Forecast error
Transparency, Regulation, Accounting standards, Capital markets, Institutional economics, International accounting, Disclosure, IFRS, Political economy, Cost-benefit analysis, Real effects
Transparency; Regulation; Accounting standards; Capital markets; Institutional economics; International accounting; Disclosure; IFRS; Political economy; Cost-benefit analysis; Real effects
Accruals, Anomalies, Forecasting, Fundamental Analysis, Market
Institutional Investors, Portfolio Allocations, Emerging Markets, Corporate Governance
Board of Directors, Corporate Governance, Corporate Policies, Disclosure
Analysts, Earnings guidance, Expectations management, Management earnings forecasts
Audit Fees, CEO Compensation, Complexity, Entrenchment, Risk
accounting, IFRS, incentives, institutions, mandatory disclosure, political economy, regulation, standard-setting
CEO, Compensation, Customers, Incentives, Monitoring, Risk, Suppliers
CEO, Compensation, Major Customers, Incentives, Risk, Suppliers
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IFRS, International accounting, Complementarities, Correlation, Factor analysis, Financial reporting, Accounting quality, Multiple Testing
Accounting Regulation, Standard Setting, U.S. Equity Markets, Mandatory Disclosure, Political Economy, Harmonization
Earnings Announcement, Expectations Management, Insider Trading, Stock Options
Earnings Management, Tax, Institutional
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