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The Impact of Nondisclosure of Geographic Segment Earnings on Earnings Predictability
(Journal of Accounting, Auditing & Finance, 2006-07-01)
The Torpedo Effect: Myth or Reality?
(Journal of Accounting, Auditing & Finance, 2011-04-01)
General evidence indicates that managers manage earnings at three common earnings thresholds: analyst forecasts, prior period earnings, and zero earnings. We examine one market-based motivation suggested for this behavior. ...
Impact of Excess Auditor Remuneration on the Cost of Equity Capital around the World
(Journal of Accounting, Auditing & Finance, 2009-04-01)
This study examines the relation between excess auditor remuneration and the implied required rate of return (IRR hereafter) on equity capital in global markets. We conjecture that when auditor remuneration is excessively ...