The author discusses the relationship between accounting manipulation and capital costs, focusing on an examination of a study on the subject in the same issue by Günter Strobl (GS). Topics include widespread disagreement on the correct measurement of accounting quality and earnings management, the effect of earnings manipulation on investor perceptions, and details of the GS economic model.status: publishe
We examine whether audit engagement partner tenure and rotation affect investors' perceptions, as pr...
The study evaluates the association between the quality of auditing and real activity-based earnings...
We provide evidence that firms with more transparent earnings enjoy a lower cost of capital. We base...
This study investigates the implicit financial incentives of individual Big 4 audit partners by exam...
What causes managers to manipulate their financial statements? How best can shareholders or prospect...
Expected returns of investment project and cost of capital are two important factors that affect fir...
We explore to what extent firms deliberately manage their financial reports by ex-ploiting the flexi...
The paper by Eilifsen, Knivsfla and Saettem, in this issue of the journal, provides some interesting...
This paper investigates the reasons that lead to modification of auditors' opinions. We revisit the ...
I use the agency theory framework to model the effect of audit quality on principal agent dynamics. ...
This paper studies the role of conservative accounting standards in alle-viating rational yet dysfun...
Background and Discussion: In 2005 IASB issued new standards, IFRS, which became mandatory for all l...
Doubts about the reliability of a company's qualitative financial disclosure increase market partici...
This dissertation is dedicated to identify the effect of (the first paper) and the demand for certai...
This dissertation consists of two essays that present new evidence on the determinants and consequen...
We examine whether audit engagement partner tenure and rotation affect investors' perceptions, as pr...
The study evaluates the association between the quality of auditing and real activity-based earnings...
We provide evidence that firms with more transparent earnings enjoy a lower cost of capital. We base...
This study investigates the implicit financial incentives of individual Big 4 audit partners by exam...
What causes managers to manipulate their financial statements? How best can shareholders or prospect...
Expected returns of investment project and cost of capital are two important factors that affect fir...
We explore to what extent firms deliberately manage their financial reports by ex-ploiting the flexi...
The paper by Eilifsen, Knivsfla and Saettem, in this issue of the journal, provides some interesting...
This paper investigates the reasons that lead to modification of auditors' opinions. We revisit the ...
I use the agency theory framework to model the effect of audit quality on principal agent dynamics. ...
This paper studies the role of conservative accounting standards in alle-viating rational yet dysfun...
Background and Discussion: In 2005 IASB issued new standards, IFRS, which became mandatory for all l...
Doubts about the reliability of a company's qualitative financial disclosure increase market partici...
This dissertation is dedicated to identify the effect of (the first paper) and the demand for certai...
This dissertation consists of two essays that present new evidence on the determinants and consequen...
We examine whether audit engagement partner tenure and rotation affect investors' perceptions, as pr...
The study evaluates the association between the quality of auditing and real activity-based earnings...
We provide evidence that firms with more transparent earnings enjoy a lower cost of capital. We base...