Boulder, CO 80309-0419
University of Colorado at Boulder - Department of Accounting
in Total Papers Downloads
U.S. audit partner rotations; fresh look; restatements; valuation allowances and reserves; write-downs; special items.
Signed earnings announcement returns, analyst forecast surprises, management guidance surprises, FactSet, I/B/E/S
NIPA corporate profits; conditional conservatism; construct validity; placebo tests
Non-GAAP Earnings; Corporate Investment; Acquisitions; Layoffs; Impairments; SFAS 141(R); Special Items
Non-GAAP Earnings, Earnings Guidance, Opportunistic Behavior, Unreasonable Effort.
Goodwill Impairments, Manager Credibility
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