Dept. of Accounting
Iowa City, IA 52242-1000
University of Iowa - Henry B. Tippie College of Business
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Accounting Quality, Restatements, Fraud, Audit Fees
overconfidence, behavior biases, management forecasts, voluntary disclosure
Accruals, Cash flows, Life cycle, Accrual anomaly
Accruals, Earnings Management, Earnings Quality
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Accounting restatements, cost of capital, earnings quality
accounting restatements, institutional investors
Stock repurchases, earnings management, benchmarks
Stock repurchases, earnings management
Compensation, Mergers and Acquisitions
CEO compensation, Mergers and acquisitions
Analyst Forecasts, Sentiment, Stock Returns, Optimism, Expectational Errors
miss, beat, earnings management, analysts forecast
dual-class, cost of debt, agency costs, managerial ownership, shareholder-manager alignment
Cash Flow Asymmetry, Conservatism, Asymmetric Timeliness
Stock options, conservatism, earnings quality
Keywords: Principles-Based Standards, Earnings Persistence, Earnings Attributes, Accounting
investor sentiment, insider trading, voluntary disclosure
two-step procedure, residuals, coefficient bias, discretionary accruals, real activities management
Sentiment, earnings quality, accruals, loan loss provisions, banking industry
special dividend, catering, taxation, signaling
Financial Analysts, Accrual Anomaly, Experience, Accrual Quality
management range forecast, uncertainty, precision, confidence
information risk, restatements, insider trading, repurchases
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