97 results on '"Lobo, Gerald"'
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2. Institutions and Corporate Tax Evasion: A Review of Literature and a Methodological Exploration
3. Analyst Career Concerns and Income Smoothing
4. Audit Effort in Global Systemic Banks
5. Overprecise Forecasts
6. Do Corporate Whistleblower Laws Affect Bank Loan Contracting?
7. Trusting the Stock Market: Further Evidence from IPOs around the World
8. Does ASC 842 Increase Operating Lease Information?
9. Threat of Exit by Non-blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan
10. Response to “Re-Examining the Impact of Mandatory IFRS Adoption on IPO Underpricing” by Byard, Darrough, and Suh (2021)
11. Signaling under Threat: Evidence of Voluntary Disclosure in Contested Takeovers Forthcoming at Journal of Accounting, Auditing & Finance
12. Relation between Auditors’ Risk-Preparedness and Audit Adjustments: Evidence from Professional Risk Fund and Professional Indemnity Insurance
13. Disclosures about key value drivers in M&A announcement press releases: An exploratory study
14. The Implementation of US GAAP Update 2016-02
15. The Rise of Accruals Seasonality Spread
16. Is Audit Committee Equity Compensation Related to Audit Fees?
17. Financial Capacity and the Demand for Audit Quality
18. Firm Life Cycle and Cost of Debt
19. Financial Reporting Comparability in US Firms Issuing Debt in the US Primary Market
20. Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?
21. Strategic Usefulness of Ignorance: Evidence from Income Smoothing via Retained Interest of Securitized Loans
22. Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement
23. Is the Whole More Than the Sum of Its Parts? Underpricing and Long-Run IPO Performance
24. Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?
25. How Do Star Analyst Rankings Affect Analysts’ Performance?
26. Asset Growth and Stock Price Crash Risk
27. Financial Market Development and Firm Investment in Tax Avoidance: Evidence from Credit Default Swap Market
28. Mispricing or Q-Theory: Testing the Accruals Anomaly Based on the Speed of Price Adjustment
29. Share Repurchases and Accounting Conservatism
30. Is More Always Better? Disclosures in the Expanded Audit Report and Their Impact on Loan Contracting
31. The Impact of PCAOB International Registration on Audit Quality and Audit Fees: Evidence from China
32. Economic Policy Uncertainty, Monetary Policy Uncertainty, and Bank Earnings Opacity
33. Does SEC FRR No. 48 Disclosure Communicate Risk Management Effectiveness?
34. David versus Goliath: Audit Service Differentiation and Audit Quality in UK Private Firms
35. Do Lenders Price Tax Risk in the Debt Contract?
36. Financial Statement Readability and Tax Aggressiveness
37. Accounting Comparability and Relative Performance Evaluation in CEO Compensation
38. Social Capital and Bank Stability
39. Who Benefits from IFRS Convergence in China?
40. Loan Sales and Borrowers' Accounting Conservatism
41. Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress
42. Does Financial Reporting Conservatism Mitigate Underinvestment?
43. Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness
44. Accounting Quality, Liquidity Risk, and Post-Earnings-Announcement Drift
45. The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests
46. Accounting Conservatism and Firm Growth Financed by External Debt: The Role of Debt Maturity
47. Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences
48. The Effect of Analyst Forecasts During Earnings Announcements on Investor Responses to Reported Earnings
49. Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management
50. Mandatory Adoption of International Financial Reporting Standards and Earnings Management: Evidence from China
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