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Keywords: signaling
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Journal Articles
The Accounting Review 1–23.
Published: 16 February 2024
...Clive Lennox; Xi Wu ABSTRACT Mergers and acquisitions (M&As) are an important way for non-Big 4 accounting firms to grow their businesses. Non-Big 4 firms also account for the vast majority of PCAOB inspections. Consistent with negative inspection reports signaling low quality at inspected...
Journal Articles
The Accounting Review (2022) 97 (3): 279–308.
Published: 01 May 2022
...Zachary Kaplan; Gerardo Pérez-Cavazos ABSTRACT We provide evidence that dividends signal sustainable earnings generated by assets-in-place for firms with weak investment opportunities. In the cross-section, both dividend levels and changes contain more earnings information among firms with weaker...
Journal Articles
The Accounting Review (2020) 95 (4): 1–22.
Published: 01 July 2020
... improves the informativeness of current earnings and stock prices about future firm performance more than smoothing by low-ability managers. income smoothing managerial ability earnings informativeness signaling Our study makes several important contributions to the literature. First, we...
Includes: Supplementary data
Journal Articles
The Accounting Review (2013) 88 (6): 2117–2143.
Published: 01 November 2013
... accruals to credibly signal positive prospects, enabling it to raise capital to make the investments. We examine a large panel of firms during 1987 to 2009 and find that financially constrained firms with good investment opportunities have significantly higher discretionary accruals prior to investment...
Journal Articles
The Accounting Review (2011) 86 (6): 1887–1907.
Published: 01 November 2011
... to employers significantly increase as the level of corporate giving increases. We also find a signaling effect. When employees can be remunerated for their actions, employee contributions initially increase as the level of corporate giving increases. Thus, even though corporate giving to charity decreases...