900 University Ave.
Riverside, CA 92521
University of California, Riverside (UCR) - UCR School of Business Administration (SoBA)
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goodwill impairment, SFAS 142, accounting discretion, fair value accounting, resource misallocation
Reverse mergers, listing requirements, Chinese firms, accounting fraud, cash flow life cycle, private-equity (PIPE) financing
cash balance, ROA, RNOA, stock return
earnings quality, discretionary accruals, capital investment, investment efficiency
Earnings forecasts, Cross-sectional models, Implied cost of capital
earnings forecasts, cross-sectional models, implied cost of capital
earnings quality, discretionary accruals, capital investment, investment
Coverage initiation, exogenous coverage termination, firm value, investor recognition, information asymmetry
managerial myopic behavior, mandatory disclosure frequency, earnings-cash flow conflict
loss persistence, investor optimism, behavioral heuristics, stock returns
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