Mendoza College of Business
Notre Dame, IN 46556-5646
United States
University of Notre Dame
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Earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense
earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense
Earnings management, book-tax differences, earnings restatements, deferred tax expense, current tax expense
Earnings management, restatements, book-tax differences, book-tax conformity
Corporate Investment, Private Companies, Uncertainty, Disclosure, Investment Efficiency
Tax avoidance, Book-tax conformity, Capital market pressure, Private firms
public firms, private firms, cost of debt, bond valuation, credit rating
private firms, profitability, future performance, short-termism, and ownership structure
private firms, investment, misvaluation, overvaluation, catering pressure, debt issuance, equity issuance, agency costs
economics of verification, financial reporting quality, cost of debt, crowdfunding, confirmatory data analytics
public firms, private firms, cost of debt, bond valuation, credit rating, and bankruptcy
Call Report, FR Y-9C, commercial banks, bank holding company, earnings announcement, 10-K, 10-Q, market reaction, banking industry
public and private firms, ownership structure, audit fees, litigation risk
fair value accounting, mark-to-market accounting, other-than-temporary impairments, unrealized losses, other comprehensive income, financial crisis, commercial banks
information risk, restatements, insider trading, repurchases
regulatory capital, standard setting, other-than-temporary-impairments, fair value accounting, mark-to-market, pro-cyclical, contagion, credit crisis, asset sales
accounting restatements, disclosure lags, stock liquidity, return volatility, delistings, debt covenants
Private equity, ownership structure, tax avoidance, tax planning, book-tax differences, cash effective tax rates, marginal tax rates
nonprofit commercialization; unrelated business activities; IRS 990; IRS
Discretionary Accruals, Earnings Management, Restatements, Cash Flow, Predictive Ability of Accruals
earnings management, restatements, overvaluation
