This study investigates the persistence of cash flow components (core and non-core cash
flows) using a cash flow prediction model. By extending the Barth, Cram, and Nelson (Account …

Purpose The purpose of this study is twofold: (1) to examine the incremental contribution of
product market fluidity (P_THREAT), another measure of competition from that of the …

In February 2006, the Securities and Exchange Commission (SEC) announced a one-time
opportunity for firms with misclassified cash flow items to correct these errors without issuing …

We extend Dopuch et al. (2003) by examining the effect of various fee ratios on investor
perception of auditor independence and market behavior. Consistent with Dopuch et al. (2003), …

The FASB, PCAOB, SEC, and AICPA have all acknowledged that the accounting field needs
to revisit the statement of cash flows (SCF). While the overall number of restatements has …

As the deadline looms for companies to comply with AS 3101, the new critical audit matters (CAM)
disclosure in the independent auditor’s report, this study evaluates how June 30th …

This article investigates earnings revisions that occur between preliminary earnings announcements
and the immediate subsequent Securities and Exchange Commission (SEC) filings. …

This study examines the effect of uncertain tax position (UTP) disclosures on analysts' effective
tax rate (ETR) forecasts. The Internal Revenue Service (IRS) requires that firms provide …

Under SFAS No. 131, a company is required to provide a reconciliation of the total of the
reportable segments’ profit or loss to the firm’s consolidated income. This paper investigates …

This study examines biases in stock prices and financial analysts' earnings forecasts. These
biases take the form of systematic overweighting or underweighting of the persistence …