Austin, TX 78712
University of Texas at Austin - Department of Accounting
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Earnings Management, Cash Flow Forecast, Analyst Forecast, Benchmarks
earnings smoothness, cost of capital, implied cost of capital, analyst target prices, asset pricing
internal control weaknesses, Sarbanes-Oxley Act (SOX), fraud, PCAOB
Securities litigation, safe harbor, rules-based standards, principles-based standards
Analyst Forecasts, Sentiment, Stock Returns, Optimism, Expectational Errors
Fraud, Sarbanes-Oxley, Corporate Governance, Board Independence
fair value, loans, historical cost, chargeoffs, impairments, credit loss, bank failure
earnings persistence, earnings volatility, matching, special items
Meet or Beat, Earnings Discontinuities, Earnings Management, Securities Litigation, Restatements
Securities litigation, disclosure, analyst forecasts, earnings news
External CEOs, Executive Labor Markets, Executive Compensation
Bank Lending; Debt Contracting; Financial Statement Quality; Conservatism
Rules-based accounting standards, standard setting, litigation, transaction complexity
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