Studies examining managerial accounting decisions postulate that executives rewarded by earnings-based bonuses select accounting procedures that increase their compensation. The...
This study addresses the relevance of certain social responsibility disclosures of firms to investors by empirically assessing their impact on security returns. The results of t...
The relative association of operating cash flows and accounting earnings with security returns is addressed in several research papers. Any information that earnings provide abo...
Building on the Dechow et al. (1998) model of the accrual process, this study investigates the role of accruals in predicting future cash flows. The model shows that each accrua...
ABSTRACT We provide an empirical examination of the determinants of corporate debt maturity. Our evidence offers strong support for the contractingâcost hypothesis. Firms that h...
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