earnings management

Fair Value Accounting Impedes Performance Evaluation
DEFOND, Mark | HU, Jinshuai | 洪明仪 | LI, Siqi

“Fair value” is a gold standard in valuation, but there is no consensus on its usefulness in other ...

Firms’ Information Environment: Implications for Investors’ and Managers’ Decisions
HANN, Rebecca N. | KIM, Heedong | 郑悦

An earnings announcement – a public statement of a company’s profitability, usually issued on a qu ...

The Benefits of Short-selling

Short sellers have been known to uncover companies that engage in financial. Indeed, several activist short se ...