Box 353200
Seattle, WA 98195-3200
United States
University of Washington
SSRN RANKINGS
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Accruals quality, earnings quality, internal control
earnings quality, accruals quality, internal control, material weaknesses
Internal Control; Material Weakness; Sarbanes-Oxley
Internal Control, Material Weakness, Sarbanes-Oxley
Revenue, forecasting, retail, financial statement analysis
Management Guidance, Management Forecast Accuracy, Internal Control over Financial Reporting
Managerial ability, managerial efficiency, earnings quality, accruals quality
Managerial ability, data envelopment analysis
Managerial Ability, Managerial Talent, Managerial Efficiency
Internal Control, Inventory Management, Firm Operations
Managerial ability, earnings smoothing, discretionary reporting, beneficial earnings management, real earnings management
Earnings Management, Earnings Components, Special Items, Analyst Forecasts
Special items, transitory items, earnings quality, earnings management, future operating cash flows, restatements
special items, transitory items, non-GAAP earnings, earnings quality, earnings management
Internal control over financial reporting; regulation; resource extraction; window dressing; agency costs.
Earnings guidance, Management guidance, Managerial expertise, Managerial knowledge, Executive turnover, CEO turnover, CFO turnover
Overconfidence, internal control, investment efficiency, operational efficiency, financial reporting quality, corporate governance, managerial ability
internal controls over financial reporting; disclosure accuracy; non-accelerated filers; Section 404
R&D; Earnings Implications; Capital Markets; Analysts; Investors
Non-GAAP earnings, transitory items, transitory gains, disclosure incentives, voluntary disclosure.
Non-GAAP Earnings, Board Independence, Voluntary Disclosure, Earnings Quality
Non-GAAP Earnings, Street Earnings, Pro Forma Earnings, Regulation G, Sarbanes-Oxley
Discontinued operations, financial reporting, convergence, IASB, FASB
Internal Controls, Sarbanes-Oxley, Mergers and Acquisitions
Analyst Incentives; Management Guidance; Management Forecasts; Analyst Forecasts; Analyst Revisions.
Analyst Incentives, Management Guidance, Management Forecasts, Analyst Forecasts, Analyst Revisions
Free Cash Flow, Valuation, Disclosure, Earnings Announcements
Internal Controls, Trust, Reciprocity
analyst forecasts, earnings, managerial compensation, insider trading, corporate governance
internal control, material weakness, Sarbanes-Oxley
