In this study, we examine the empirical association between corporate social responsibility
(CSR) and information asymmetry by investigating their simultaneous and endogenous …

Our paper examines whether audit quality is higher for industry audit specialists at the
national and city‐office levels using the framework developed in Ferguson et al.[2003] and …

We assess the usefulness of deferred tax expense in detecting earnings management.
Assuming greater discretion under GAAP than under tax rules, and assuming managers …

ABSTRACT I provide evidence that geographically proximate analysts are more accurate
than other analysts. Stock returns immediately surrounding forecast revisions suggest that …

This study tests the agency cost hypothesis in the context of geographic earnings
disclosures. The agency cost hypothesis predicts that managers, when not monitored by …

Researchers frequently proxy for managers' non‐GAAP disclosures using performance
metrics available through analyst forecast data providers (FDPs), such as I/B/E/S. The extent …

We assert that the tax expense is a powerful context in which to study earnings
management, because it is one of the last accounts closed prior to earnings …

We examine the relative accuracy of management and analyst forecasts of annual EPS. We
predict and find that analysts' information advantage resides at the macroeconomic level …

This paper develops a taxonomy of research examining the role of financial analysts in
capital markets. The paper builds on the perspectives provided by Schipper [Schipper …

Prior studies investigate the determinants and consequences of real earnings management
(REM) as a function of firm-specific characteristics. In this study, we examine how …