University Park, PA 16802-3306
United States
Penn State University
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Comparability, Earnings Attributes, Mergers, Acquisitions, Capital Allocation
Pro forma earnings; corporate disclosure; The Sarbanes-Oxley Act of 2002; SEC regulations
Securities litigation, safe harbor, rules-based standards, principles-based standards
investor sentiment, pro forma earnings, corporate disclosure
Fraud, Sarbanes-Oxley, Corporate Governance, Board Independence
pro forma earnings, street earnings, corporate disclosure, analysts' expectations
Keywords: Principles-Based Standards, Earnings Persistence, Earnings Attributes, Accounting
Securities litigation, disclosure, analyst forecasts, earnings news
Meet or Beat, Earnings Discontinuities, Earnings Management, Securities Litigation, Restatements
managerial discretion, mandatory disclosure, voluntary disclosure, quality of accounting information
managerial discretion; mandatory financial reporting; voluntary disclosure; quality of accounting information
Balance Sheet Method, Surrogate Cash Flow Measures, Surrogate Accruals Measures
Rules-based accounting standards, standard setting, litigation, transaction complexity
Rules-Based Accounting Standards, Standard Setting, Litigation, Transaction Complexity
peer firms; information environment; mergers and acquisitions; private firms; price informativeness
Fair Value Standards, Securities Litigation
Cash Flows, Measurement Error, Construct Validity
Interpretive Guidance, Financial Reporting Costs, Audit Fees
PCAOB inspections, audit fees, auditor turnover