Studies examining managerial accounting decisions postulate that executives rewarded by
earnings-based bonuses select accounting procedures that increase their compensation. …

In this paper we review the academic evidence on earnings management and its implications
for accounting standard setters and regulators. We structure our review around questions …

Financial reporting and disclosure are potentially important means for management to
communicate firm performance and governance to outside investors. We provide a framework for …

Many managers argue that the inundation of new accounting standards are burdensome
because they impose new reporting requirements but do not help them communicate …

This paper investigates whether firms benefit from expanded voluntary disclosure by examining
changes in capital market factors associated with increases in analyst disclosure ratings …

We examine post-acquisition performance for the 50 largest US mergers between 1979 and
mid-1984. Merged firms show significant improvements in asset productivity relative to their …

This paper examks whether dividend p&q changes convey informatkn about Wure exningq
a to+ i- wideigr discussed in the financ Page 1 Journal of Financial Econchcs 21(1988) 149-l …

The authors present a reconciliation of 3 distinct ways in which the research literature has
defined overconfidence:(a) overestimation of one's actual performance,(b) overplacement of …

The only local text in the market, Business Analysis and Valuation provides a framework for
understanding and using financial statements for business students and practitioners. …

Acquiring companies' cash flow performance after a merger is examined in the 50 largest
US industrial takeovers from 1979 to mid-1984. The results show that the acquirers did not …