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1-2 of 2
Keywords: earnings response coefficients
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Journal Articles
CEO Pay Cuts and Investors’ Perceptions of Earnings Quality
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons 1–19.
Published: 23 September 2024
...Ting-Kai Chou; Wan-Ci Huang; Ting-Tsen Yeh; Yin-Hsuan Chao SYNOPSIS The pay of a CEO is often cut in poorly performing firms to prod the CEO to work harder and restore profitability. Using earnings response coefficients (ERCs) as a proxy for investor perceptions of earnings quality, we find...
Journal Articles
Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information around Restatements
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2022) 36 (3): 45–70.
Published: 01 September 2022
... to lead to litigation, and less for firms likely to benefit from reputation-repairing activities. We next consider the impact of BS/CF changes on earnings informativeness and find significantly lower post-restatement earnings response coefficients for firms ceasing BS/CF disclosure, but not otherwise...
