Morton Pincus - Dokumente zum Namen - alle Infos bei Yasni.de

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Earnings Management Strategies and the Trade-Off Between Tax Benefits...

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Prior research has separately examined pretax earnings management activities that have current taxable income consequences (book-tax 'conforming earnings manage

Evidence on Motivations for Downward Earnings Management by Brad A....

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We analyze a set of firms that restated earnings upward because of accounting irregularities and thus presumably had managed earnings downward. Our results are

The Accrual Anomaly: International Evidence by Morton Pincus,...

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We consider stock markets in 20 countries to investigate whether the accruals anomaly (Sloan 1996), characterized by U.S. stock prices ...

Taxable Income and Firm Risk by Dan S. Dhaliwal, Morton Pincus, Hye...

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We examine whether estimated taxable income provides incremental information about firms' operating risk. We develop taxable income-based measures that should b

IT Environment Quality and Effectiveness of Controls Over the Tax...

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The complexity and frequent changes of multi-jurisdictional tax requirements generate a demand for a robust supporting information environment. If a firm’s info

SSRN-Do Firms Manage Earnings Downward in a Book-Tax Conforming...

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SSRN-Do Firms Manage Earnings Downward in a Book-Tax Conforming Manner? by Brad Badertscher, John Phillips, Morton Pincus, Sonja Rego

SSRN-Market Reaction to Events Surrounding the Sarbanes-Oxley Act of...

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SSRN-Market Reaction to Events Surrounding the Sarbanes-Oxley Act of and Earnings Management by Haidan Li, Morton Pincus, Sonja Rego

Equity Valuation and Negative Earnings by Daniel W. Collins, Morton...

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The assumption of a positive and homogeneous price-earnings relation across earnings realizations is examined. We seek to explain an anomalous negative price-ea

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Dokumente zum Namen Morton Pincus