Now showing items 1-2 of 2
An exploration of two accounting-based models for earnings misstatements and their implications for stock returns
(Massachusetts Institute of Technology, 2014)
Using two popular accounting-based models for earnings manipulation (i.e., the Beneish M-Score and the Dechow F-Score) and the financial data of public companies from 2004 to 2012, 1 find that the M-Score (F-Score) predicts ...
A new approach to studying earnings announcement timing : why do firms change earnings announcement dates?
(Massachusetts Institute of Technology, 2018)
This study provides evidence on firms' incentives to strategically time their earnings announcements. I propose and implement a novel approach to isolating the impact of the relative ordering of different firms' earnings ...