Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

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 …

Our study examines whether internal corporate governance (CG) mechanisms moderate the
relationship between a firm's engagement in corporate environmental disclosure (CED) and …

This course examines various conceptual and theoretical approaches to accounting,
including the implications of economics and finance on financial reporting. Focusing on …

Our objective is to penetrate the “black box” of sell‐side financial analysts by providing new
insights into the inputs analysts use and the incentives they face. We survey 365 analysts …

We address the fact that accounting academics often have very different perceptions of
earnings management than do practitioners and regulators. Practitioners and regulators …

This paper finds that firms that meet or beat current analysts' earnings expectations (MBE)
enjoy a higher return over the quarter than firms with similar quarterly earnings forecast …

We examine the market reaction to a sample of 403 restatements announced from 1995 to
1999. We document an average abnormal return of about− 9 percent over a 2-day …

Financial analysts are in the business of processing and interpreting information.
Understanding the quality of earnings is an essential part of this procedure. A high-quality …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …