College Station, TX 77843-4353
Texas A&M University - Mays Business School
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Accounting Conservatism, Board Independence, Outside Directors, Corporate Governance, Agency Costs
Value-relevance, Recognition versus Disclosure, Fair Value, Derivative Financial Instruments
accounting conservatism, corporate governance, agency costs
Analysts' forecasts; Discretionary accruals; Forecast efficiency
Income smoothing, Earnings management, Job security
Sarbanes-Oxley, Auditor Independence, Corporate Governance, Accounting Accruals
Analysts' forecasts, systematic optimism, under-reaction
Extreme accruals, earnings management, earnings quality, persistence
Audit quality, Industry specialization, Financial reporting credibility, Cost of capital
Online trading; Noisy rational expectations; Differential interpretations; Market reaction
Sarbanes Oxley Act, Operating profitability, Net realized costs, Cost of compliance, Small firms
market efficiency, analyst forecast efficiency, accruals, cash flows
Disclosure, fair disclosure regulation, trading volume reaction, regulation FD
equity incentives, earnings management, corporate governance, monitoring
differential interpretation, earnings precision, prior information
Representativeness, Behavioral Finance, Asset Pricing, Fundamental Analysis, Stock Return Predictability
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Accounting conservatism, Corporate governance, Agency costs
conservatism, corporate governance, agency costs
File name: acfi.
corporate governance, auditor independence, outside directors, institutional shareholders, aggressive financial reporting, The Sarbanes-Oxley Act (SOX)
Risk Relevance, Derivatives, SFAS 133, Bond Spread
IFRS, Accounting quality, Enforcement
Big N audits, ex ante cost of equity capital, financial reporting credibility, industry specialization
Fair Disclosure, FD, SEC regulation, trading volume
analyst forecast inefficiency, operating cash flows, accruals
Differential interpretations, Differential prior precision, Online trading, Stock price reaction, Trading volume reaction
accounting conservatism, dividend policy conflicts, cost of debt
discretionary accruals, earnings valuation, information communication
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