Determinants of the Time-Series of Earnings and Implications for Earnings Quality

Regina M. Anctil and Sanda L. Chamberlain

Abstract   Executive Summary   

CEO Compensation and Stakeholders’ Claims

Alka Arora and Pervaiz Alam

Abstract   Executive Summary   

Who Cares about Auditor Reputation?

Jan J. Barton

Abstract   Executive Summary   

Shareholder Income Taxes and the Relation between Earnings and Returns

Dan S. Dhaliwal, Merle M. Erickson, and Oliver Zhen Li

Abstract   Executive Summary   

Earnings Management To Minimize Superfund Cleanup and Transaction Costs

Derek Johnston and Steven K. Rock

Abstract   Executive Summary   

Quantification and Persuasion in Managerial Judgement

Kathryn Kadous, Lisa L. Koonce, and Kristy L. Towry

Abstract   Executive Summary   

Discussion of “Quantification and Persuasion in Managerial Judgement”

Arnold Wright

The Link between Earnings Conservatism and the Price-to-Book Ratio

Jinhan Pae, Daniel B. Thornton, and Michael Welker

Abstract   Executive Summary