This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …

This study explores motivations underlying managers' resource adjustments. We focus on
the impact of incentives to meet earnings targets on resource adjustments and the ensuing …

Using US listed firms during the period from 1971 to 2010, this paper investigates the effect
of religion on corporate cost behavior. We find that religion mitigates cost stickiness induced …

Selling, general, and administrative (SG&A) costs represent a significant proportion of the
costs of business operations. On average, the SG&A costs to total assets ratio is 27 percent …

The properties of earnings have changed dramatically over the past 40 years. Prior studies
interpret this trend as a decline in earnings quality but disagree on whether it results from …

We use the search volume index (SVI) of the stock ticker provided by Google Trends to
capture the active attention that retail investors pay to stocks. Based on the analysis of S&P …

Using a sample of completed US acquisition deals over the period 1984–2014, we find that
acquirer organization capital as measured by capitalized selling, general, and administrative …

This study examines the effect of fixed-price regulation on cost elasticity and cost asymmetry.
Using economic theory, we posit that a change to fixed-price regulation imposes cost …

ABSTRACT I examine whether a reversal of an abnormal cut in discretionary investments is
associated with the degree to which the cut is reflective of real earnings management (REM) …

We examine the relationship between aggressive income-increasing real earnings
management (REM) and current and future audit fees. Managers pursue REM activities to …