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Keywords: G18
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Journal Articles
International Journal of Accounting and Information Management (2020) 28 (1): 22–44.
Published: 08 January 2020
... 02 08 2019 29 08 2019 China Earnings management Bright-line regulation Discontinuities in earnings distributions Earnings benchmark Prospect theory M41 G18 G41 Regulations containing bright-line tests can induce managerial attempts to avoid the bright-line...
Journal Articles
International Journal of Accounting and Information Management (2017) 25 (2): 201–216.
Published: 02 May 2017
... Licensed re-use rights only Task complexity Contingent Financial analysts Forecast accuracy Weekend forecasts G14 G18 G24 The remainder of the paper is organized as follows. In the next section, we review prior literature and develop our hypotheses. We present our research...
Journal Articles
International Journal of Accounting and Information Management (2017) 25 (1): 2–20.
Published: 06 March 2017
... to reduced CEO compensation. Li Sun can be contacted at: li-sun@utulsa.edu © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Goodwill impairment ASC 350-20 Bond rating G18 G24 M41 This study focuses on goodwill impairment...
