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We investigate whether audit partner level data provides a more powerful measure than office or firm level measures of client importance. We find that the likelihood of issuing a going‐concern opinion (any and first‐time) increases, and the absolute value of discretionary accruals decreases, in...
This paper documents that, in response to the COVID‐19 pandemic, analysts increase their research activity and significantly revise their forecasts when compared to the pre‐pandemic period. Uncertainty‐adjusted forecast errors are either comparable or smaller during the pandemic compared to the...
Accounting theory and accounting researchers stress the importance of clean surplus accounting and comprehensive income to corporate valuation. However, casual observation suggests that sell‐side equity analysts routinely ignore other comprehensive income (OCI) in their forecasts and instead...
We examine the role of firm board connectedness in shaping a firm's dividend policy. We show that firms with well‐connected boards not only have a higher likelihood of paying dividends in the pooled sample of both dividend payers and non‐payers but also pay more dividends in the sample of...
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