Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

We survey recent research in accounting anomalies and fundamental analysis. We use
forecasting of future earnings and returns as our organizing framework and suggest a …

This article investigates the relationship between corporate social responsibility and
earnings management. Using panel data methodology for a sample of Spanish non …

This paper examines the relation between annual report readability and firm performance
and earnings persistence. I measure the readability of public company annual reports using …

We develop and describe a new measure of long‐run corporate tax avoidance that is based
on the ability to pay a low amount of cash taxes per dollar of pre‐tax earnings over long time …

We examine determinants of weaknesses in internal control for 779 firms disclosing material
weaknesses from August 2002 to 2005. We find that these firms tend to be smaller, younger …

We examine the relation between managerial ability and earnings quality. We find that
earnings quality is positively associated with managerial ability. Specifically, more able …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

We examine the impact of financial analysts on the efficiency of firms' investment decisions.
We use the accuracy and dispersion of financial analysts' earnings forecasts as proxies of …

We provide a model in which a single psychological constraint, limited attention, explains
both under-and overreaction to different earnings components. Investor neglect of earnings …