McDonough School of Business
Washington, DC 20057
in Total Papers Downloads
in Total Papers Citations
Financial misconduct, restatement, class action lawsuit, Securities and Exchange Commission
tax accrual quality, estimation error, financial reporting of income taxes, earnings quality, accounting for income taxes
tax accrual quality; audit quality; auditor-provided tax services; professional skepticism
Earnings quality; Earnings growth; Taxable income; Investor learning
financial misconduct, restatements, securities class action lawsuits, AAERs
internal controls over financial reporting; disclosure accuracy; non-accelerated filers; Section 404
investor attention; extreme positive earnings surprise
tax avoidance, management style, managerial ability
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