Rochester, NY 14627
University of Rochester - Simon Business School
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Earnings Management, Discretionary Accruals, Performance Matching
Discretionary accruals, earnings management, performance matching, discretionary-accruals models
International economics, financial economics, law and economics, corporate governance
Real activity management, real earnings management, earnings management, real activity models, test specification, meet or beat, earnings benchmarks, model specification
Market Mispricing, Market Efficiency, Accounting, OLS
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Voluntary Disclosure, Managment Forecasts, Cash Flow Forecasts
Forecast verifiability, forecast bias, management cash flow forecasts
Information externalities, Information transfers, Customers, Suppliers, Supply Chain
R&D, patents, patent citations
Aggregate market uncertainty, macroeconomic uncertainty, market volatility, voluntary disclosure, management earnings forecasts, litigation risk
Management forecasts, Guidance, Insider trading, Voluntary disclosure
Accounting Choice, Earnings Management, Pensions, Mark-to-Market Accounting, Fair Value, Income Statement Classification, Non-GAAP Earnings, Macroeconomic Conditions
Accounting choice; Fair value accounting; Mark-to-market accounting; Pensions; Non-GAAP earnings measures
management forecasts, cash flow forecasts, disclosure
Management forecasts, guidance, insider trading, Rule 10b-5
asymmetric timeliness, voluntary disclosure, management earnings forecasts, conservatism
aggregate earnings-returns relation; aggregate earnings; Bureau of Economic Analysis; corporate profits; market returns; GAAP earnings
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