3674 Lindell Blvd
St. Louis, MO 63108-3397
United States
Saint Louis University
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Overconfidence, Audit Fees, Specialist Auditor, Audit Committee
MD&A disclosures, inventory increases, firm performance, financial statement analysis
Investor relations, earnings benchmarks, conference calls, analysts
nonaudit tax services, SOX, financial reporting quality, financial statements restatements
mergers and acquisitions; accounting conservatism; acquisition gains
Asymmetric timeliness, shareholder distributions
Bank Competition, Borrower Screening; Financial Sector Development; State-owned Firms
: Regulation Fair Disclosure, long-horizon management earnings forecasts, management forecast timeliness
accruals; cash-flow properties; serial correlation in cash-flow changes
shareholder activism, managerial incentives, earnings management, insider trading