Portfolio allocation, home bias, foreign exchange hedging, international finance
accounting valuation, earnings dispersion, expected-return variation, profitability
earnings dispersion, expected return variation, profitability
Earnings distribution, earnings management, earnings thresholds
Statement of cash flows, classification shifting, IFRS, operating cash flows
Statement of Cash Flows, Classification Shifting, IFRS, Operating Cash Flows
Financial Regulation, Terrorist Financing, Economics of Blockchain, Forensic Accounting, Bitcoin, Ripple
Accounting-based valuation, Clean surplus, Cost of capital, International
Accruals, earnings management, earnings attributes, accrual anomaly, integral approach
voluntary disclosure, risk aversion, risk adjusted
Insider trading, Kyle model, real activities manipulation, overproduction
revenue recognition, income to the firm, structuring opportunities
Proprietary Costs, Competition, Disclosure Rules, Disclosure of Oil and Gas Reserves, Informational Spillovers, Real Externalities of Disclosure Regulation
accounting bias, conservatism, debt, Cournot Competition
Financial exchanges, entry, exit, mergers, hazard model
Overproduction, Aggregate earnings, Gross domestic product (GDP)
disclosure rules, disclosure of oil and gas reserves, bright-line rules, off-balance sheet disclosure.
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Disclosure of Oil, Disclosure Rules, Gas Reserves
disclosure rules, disclosure of oil and gas reserves, bright-line rules, off-balance sheet disclosure
discretionary disclosures, risk aversion, risk-adjusted prices
Earnings Management, EPS, Thresholds
efficient allocation; foreign exchange hedging; home bias; international allocation; portfolio
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abnormal earnings growth, equity valuation, residual income, valuation accuracy
Disclosure of Oil and Gas Reserves, Disclosure Rules, Informational Spillovers, Real Effects of Disclosure Regulation.
public and private firms, ownership structure, audit fees, litigation risk
Abnormal Earnings Growth, Equity Valuation, Residual Income, Valuation Accuracy
Discretionary disclosures, sequential disclosures, correlated signals, management forecasts
Product liability, risk management
Cross Holding, Industrial Organization, Externalities
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