Box 90120
Durham, NC 27708-0120
United States
Duke University - Fuqua School of Business
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costs of capital, earnings quality
cost of capital, earnings quality, persistence, predictability, smoothness, value relevance, timeliness, conservatism
anomalies, information uncertainty, earnings quality
earnings patterns, earnings quality
fair value, financial accounting, measurement, relevance, representational faithfulness
Financial Reporting, Materiality, Auditing, Reporting Quality
immaterial, material, misstatement correction, error correction, materiality, revision, out-of-period adjustment, financial reporting quality, audit quality
misstatement correction, error correction, materiality, revision, out-of-period adjustment, financial reporting quality
Financial reporting reliability, audit adjustments, restatements, waive versus record, earnings management
Financial Statement Analysis, Machine Learning, Earnings Forecasting
Employee stock options, accruals quality, risk incentives
reference points, financial reporting, working capital
Accounting Standards, Strategic Complementarity, Coordination, Externality
Accounting Standards, Coordination, Discretion, Unverifiability
Pollution Reduction, Emission Rights, Conceptual Framework, Financial Reporting Effects
Asset measurement; Asset informativeness; Economic capital
Accounting Standards; Discretion; Coordination; Unverifiability
recognition vs. disclosure, reliability, leases, costs of capital
IAS, Europe, International Convergence
capital market, earnings announcement, analyst report