Incentives and Opportunities to Manage Earnings around Option Grants

Terry Baker, Denton Collins and Austin Reitenga

Abstract   Executive Summary   

Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action

Daniel Bens and Rick Johnston

Abstract   Executive Summary   

The Market for Corporate Control and CEO Compensation: Complements or Substitutes?

Shijun Cheng and Raffi Indjejikian

Abstract   Executive Summary   

Reducing Restatements with Increased Industry Expertise

Chenlung Chin and Hsin-Yi Chi

Abstract   Executive Summary   

The Use of Remedial Tactics in Negligence Litigation

Robert M. Cornell, Rick C Warne and Martha M Eining

Abstract   Executive Summary   

Quarterly Earnings Patterns and Earnings Management

Pervin Shroff, Somnath Das and Haiwen Zhang

Abstract   Executive Summary   

Asset Revaluation Regulations

Joel Demski, Haijin Lin and David E Sappington

Abstract   Executive Summary   

Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market

Joachim Gassen and Hollis Skaife

Abstract   Executive Summary   

Do managers value stock options and restricted stock consistent with economic theory?

Frank Hodge, Shiva Rajgopal and Terry Shevlin

Abstract   Executive Summary   

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors

Kathryn Kadous, Molly Mercer and Jane Thayer

Abstract   Executive Summary