Webaccounting and finance literature (e.g., Graham and Harvey, 2001; Graham, Harvey, and Rajgopal, 2005; Dichev, Graham, Harvey, and Rajgopal, 2013), these survey findings primarily reflect the financial reporting incentives of arm’s length shareholders. Our study extends this prior research WebDec 1, 2005 · This logic echoes the evidence in the Brav et al. (2005) survey on corporate payout policy. They find that strong stock market reactions drive executives to avoid …
The Economic Implications of Corporate Financial Reporting
WebAbstract Prior studies identify hierarchies of earnings thresholds based on distributions of earnings (e.g., Degeorge et al., 1999) and survey opinions of CFOs (Graham, Harvey, & Rajgopal, 2005). We complement extant literature by investigating a threshold hierarchy in the context of accounting discretion exercised by managers. WebGraham, J.R., Harvey, C.R. and Rajgopal, S. (2005) The Economic Implications of Corporate Financial Reporting. Journal of Accounting & Economics, 40, 3-73. - … dhl express online supplies ordering
Earnings Quality: Evidence from the Field - SSRN
WebDec 1, 2005 · Volume 40, Issues 1–3, December 2005, Pages 3-73 The economic implications of corporate financial reporting ☆ Author links open overlay panel John R. … WebOct 26, 2016 · John R. Graham, Campbell R. Harvey, Jillian Grennan and Shivaram Rajgopal Duke University, Duke University - Fuqua School of Business, Santa Clara University, Leavey School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation ... Number of pages: 52 Posted: 30 Sep … WebJohn R. Graham, Campbell R. Harvey & Shiva Rajgopal. Working Paper 10550. DOI 10.3386/w10550. Issue Date June 2004. We survey 401 financial executives, and … cihr conditions of funding