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61.
Douglas R. Ayres Terry L. Neal Lauren C. Reid Jonathan E. Shipman 《Contemporary Accounting Research》2019,36(1):82-107
The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task is particularly difficult given the misalignment in incentives it creates between managers who likely prefer to avoid recording an impairment and auditors who seek to minimize the bias in management's impairment testing. This study focuses on the consequences of the misaligned incentives that auditors face under the current goodwill assessment process. We find that the decision to record a goodwill impairment is associated with an increase in the probability of auditor dismissal. Consistent with the presence of significant friction with clients, our results also indicate that the likelihood of auditor dismissals is negatively related to the favorability of the impairment decision. Furthermore, we find that companies impairing goodwill prior to dismissing auditors subsequently employ auditors that are, on average, more favorable to clients in their impairment decisions. 相似文献
62.
Lauren C. Reid Joseph V. Carcello Chan Li Terry L. Neal Jere R. Francis 《Contemporary Accounting Research》2019,36(3):1501-1539
While substantial revisions to auditor reporting requirements are being implemented internationally, the impact of these reforms on financial reporting quality is unknown. We exploit the United Kingdom's recent auditor reporting changes and find that the United Kingdom's new reporting regime is associated with an improvement in financial reporting quality as proxied by significant decreases in absolute abnormal accruals and the propensity to just meet or beat analyst forecasts, and a significant increase in earnings response coefficients. As for audit costs, we do not find a significant change in audit fees or audit delay surrounding the implementation of the new reporting regime. Taken together, the results of this study suggest that new auditor reporting requirements are associated with a significant improvement in financial reporting quality without detecting a significant increase in audit costs. 相似文献
63.
Allen W. Bathke Terry W. Mason Richard M. Morton 《Contemporary Accounting Research》2019,36(4):2069-2092
Prior literature suggests that the market underreacts to the positive correlation in a typical firm's seasonal earnings changes, which leads to a post‐earnings‐announcement drift (PEAD) in prices. We examine the market reaction for a distinct set of firms whose seasonal earnings changes are uncorrelated and show that the market incorrectly assumes that the earnings changes of these firms are positively correlated. We also document that positive (negative) seasonal earnings changes in the current quarter are associated with negative (positive) abnormal returns in the next quarter. Thus, we observe a reversal of abnormal returns, consistent with a systematic overreaction to earnings, rather than the previously documented PEAD. Additional analysis indicates that financial analysts similarly overestimate the autocorrelation of these firms, although to a lesser extent. We also find that the magnitude of overestimation and the subsequent price reversal are inversely related to the richness of the information environment. Our results challenge the notion that investors recognize but consistently underestimate earnings correlation and provide a new perspective on the inability of prices to fully reflect the implications of current earnings for future earnings. That is, we show that investors predictably overestimate correlation when it is lacking, but underestimate it when it is present. 相似文献
64.
Di Fang Michael R. Thomsen Rodolfo M. Nayga Aaron M. Novotny 《Southern economic journal》2019,86(1):83-105
We examine the effect of the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) on the quality of household food purchases using the National Household Food Acquisition and Purchase Survey (FoodAPS) and propensity score matching. A healthy purchasing index (HPI) is used to measure nutritional quality of household food purchases. WIC foods explain the improvement in quality of food purchases, not self‐selection of more nutrition‐conscious households into the program. The improvement in purchase quality was driven entirely by WIC participating households who redeemed WIC foods during the interview week. There was no significant difference between WIC participants who did not redeem WIC foods and eligible nonparticipants. In this sample, there is no evidence that lack of access to clinics has adverse effects on participation nor is there evidence that HPI depends on supermarket access. A supervised machine learning process supports our main conclusion on the importance of WIC foods. 相似文献
65.
Michael A. Anderson Martin H. Davies Jos E. Signoret Stephen L. S. Smith 《Southern economic journal》2019,85(3):985-1004
We examine export pricing by Indian manufacturing firms in the early 2000s using a unique data set that matches firm characteristics with product and destination‐level trade data. We find that, in contrast to China and other countries, firm productivity is negatively associated with export prices, and export prices are negatively associated with distance while positively associated with remoteness. Our conjecture is that Indian innovation costs, which are higher than China's, drive down the scope for quality differentiation causing a negative association between productivity and prices. To the best of our knowledge, this is the first empirical evidence consistent with heterogenous goods and short quality ladders, a theoretical possibility noted in the study by Antoniades (2012), an outcome that arises here because of domestic Indian economic and regulatory features. 相似文献
66.
Michael J. Hicks 《Atlantic Economic Journal》2007,35(1):77-95
This research estimates fiscal impacts of Wal-Mart in Ohio from 1985 through 2003. Using a panel of counties, and accounting
for spatial autocorrelation in an instrumental variable model I estimate impact of Wal-Mart and Super-Centers on selected
revenues and transfer payments. Among the findings is that the presence of a Wal-Mart increases local commercial property
tax assessments resulting in collection increases of between $350,000 and $1.3 million. There is also an 18–43% reduction
in per capita EITC claims in a county. However, Medicaid expenditures experience growth which amount to roughly 16 additional
cases attributable to a single Wal-Mart. The magnitude and statistical certainty of these findings, suggests that local fiscal
intervention, either through incentives or a “Wal-Mart Tax” is unwarranted.
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Michael J. HicksEmail: |
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Journal Club
Für Sie Gelesen 相似文献70.
Michael Berlemann 《Wirtschaftsdienst》2011,91(12):858-862
Selten hat die Vergabe des Preises für Wirtschaftswissenschaften der schwedischen Reichsbank eine so kritische Diskussion
ausgel?st wie in diesem Jahr. W?hrend das Preiskomitee die Leistungen von Thomas Sargent und Christopher Sims auf dem Gebiet
der empirischen Makro?konomik würdigt, sehen Kritiker in ihnen Mainstream-Theoretiker, die Politikineffektivit?t predigen
und an effi ziente M?rkte glauben. Nach ihrer Auffassung ist die Vergabe gerade vor dem Hintergrund der Finanzkrise der letzten
Jahre hochgradig problematisch. Hat sich das Preiskomitee tats?chlich geirrt oder ist die Kritik letztlich unberechtigt? 相似文献