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Showing 1 to 2 of 2 for “"Meet or Beat"”.

  1. The Effect of Earnings Quality on Analyst Forecast Accuracy, Dispersion, and Optimism and Implications for CEO Compensation

    … indicates that earnings attributes are important considerations to corporate decision makers and users of accounting information (e.g., Francis et al., 2004). One such attribute is earnings quality; often measured as the magnitude of accruals that do not convert to cash in a timely manner, …

    ohiolink Repository record for The Effect of Earnings Quality on Analyst Forecast Accuracy, Dispersion, and Optimism and Implications for CEO Compensation (opens in a new tab)

  2. The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States

    … of the audit engagement partner’s identity. Prior to the ruling, the audit engagement partner (AEP) was known only to the company’s management, audit committee, audit firm, and regulators. The PCAOB maintains that disclosure of the AEP will increase the partner’s sense of accountability; and …

    kennesaw Repository record for The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States (opens in a new tab)