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Keywords: G18
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Journal Articles
The spillover effects of a bright-line regulation: evidence from China
Available to Purchase
International Journal of Accounting and Information Management (2020) 28 (1): 22–44.
Published: 08 January 2020
... in earnings distributions Earnings benchmark Prospect theory M41 G18 G41 Regulations containing bright-line tests can induce managerial attempts to avoid the bright-line thresholds to reduce compliance cost (Jiang and Wang, 2008 ; Gao et al., 2009). Presumably, the avoidance...
Journal Articles
Analysts issuing forecasts on weekends
Available to Purchase
International Journal of Accounting and Information Management (2017) 25 (2): 201–216.
Published: 02 May 2017
...@uwec.edu 16 03 2016 31 03 2016 © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Task complexity Contingent Financial analysts Forecast accuracy Weekend forecasts G14 G18 G24 As information intermediaries, financial...
Journal Articles
Goodwill impairment loss and bond credit rating
Available to Purchase
International Journal of Accounting and Information Management (2017) 25 (1): 2–20.
Published: 06 March 2017
... an important role in bond ratings. This study belongs to the third category by examining the impact of goodwill impairment losses on bond ratings. © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Goodwill impairment ASC 350-20 Bond rating G18 G24...
