Dept. of Accounting
McCombs School of Business
Austin, TX 78712
United States
University of Texas
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voluntary disclosure, earnings management, analyst forecasts, attribution theory, prospect theory, motivated reasoning, expertise
Management Earnings Forecasts, Framework, Review
Management Earnings Forecasts, Voluntary Disclosures
Mental Accounting, Financial Reporting, Voluntary Disclosure
Relevance, Reliability, Fair Value, Valuation
risk perception, risk disclosure, decision theory, psychology
Financial instruments and derivatives, risk judgments, investor behavior
Estimates, Disclosures, Opportunistic financial reporting, Intangibles
Causal reasoning, diagnosis, prediction, financial reporting, voluntary disclosure
causal reasoning, accounting, financial reporting, voluntary disclosure, bias, behavioral, experiment, psychology, diagnosis, prediction
Disaggregation, Credibility, Management Earnings Forecasts
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Earnings management; Quantification; Auditing
Derivatives, valuation, judgment and decision making
Quantification, accounting, persuasion, measurement
readability, disclosure, cautionary notice, investors, skepticism
hybrid financial instruments; accounting classification; disclosure
hybrid financial instruments; accounting classification;disclosure
Earnings benchmarks, earnings trends, investor reaction, consistency across time
conceptual framework, assets, liabilities, definitions, probability
Non-Verbal Cues, New Media, Video, Forward-Looking Disclosures
analysts, forecast accuracy, analyst characteristics, analyst learning
Financial disclosure, management explanations, investors
Earnings Forecasts, Corrections, Investor Reaction
financial statements, linked presentation, causal reasoning
accounting standards, implementation guidance, examples, fact-weighting guidance, debiasing
Disaggregation, Multiple Reference Points Theory, Management Earnings Forecasts, Earnings Announcements
Benchmark performance; earnings surprise; benchmark-beating frequency; counting heuristic
managerial bias, forecasts, unravelling
Natural optimism
File name: ACFI.pdf Size: 126K
Internal auditing, Objectivity, Management
Derivatives, hedging, norms, psychology
estimates, disclosures, opportunistic financial reporting
Derivatives, risk, financial instruments, judgment and decision making
