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Keywords: profitability
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Journal Articles
Accounting Horizons (2018) 32 (2): 81–102.
Published: 01 June 2018
... profitable or earn “quasi rents” over time, which may explain why Big 4 audit firms are so opposed to firm- but not partner-rotation. Whether non-Big 4 auditors earn any quasi rents remains doubtful. Our findings suggest a need to better monitor auditor independence and audit judgments when tenure is long...
Journal Articles
Accounting Horizons (2016) 30 (4): 427–447.
Published: 01 December 2016
...Victoria Dickinson; Daniel D. Wangerin; John J. Wild SYNOPSIS: Prior studies report a decline or no change in acquirers' profitability after a merger or business acquisition. Those studies, however, do not consider the downward impact on profitability that stems from use of the “purchase...
Journal Articles
Accounting Horizons (2015) 29 (4): 799–828.
Published: 01 December 2015
...Jing Liu; James A. Ohlson; Weining Zhang SYNOPSIS We empirically examine the profitability of leading Chinese firms, benchmarked against comparable U.S. firms, for the period 2005–2013. Return on invested capital (ROIC), which excludes leverage effects on performance, provides the primary metric...