Asian Review of Accounting: Volume 28 Issue 2

Discussion of (dis)aggregated earnings guidance and acquisition financing

Joseph H. Zhang

The author discusses the paper by Ordyna (2020) and suggests a few areas for improvement. First, the author could think more about the financing scheme of the acquisition…

Discussion of Troubled Asset Relief Program and earnings informativeness

Nan Zhou

Vega et al. (2020) find that incentives in executive compensation result in higher earnings informativeness. The discussion focuses on two areas for improvement. First, the…

CEO career horizons and earnings quality in family firms

Ayoib B. Che-Ahmad, Salau Olarinoye Abdulmalik, Nor Zalina Mohamad Yusof

The present study examines the effect of the chief executive officer (CEO) career horizon (CH) problem on earnings quality (ERN) for selected family-controlled firms known to have…

Is cost stickiness associated with management earnings forecasts?

Shipeng Han, Zabihollah Rezaee, Ling Tuo

The literature suggests that management discretion to adjust resources in response to changes in sales can create asymmetric cost behavior and management incentives to move stock…

Refinement of the FCF motive for stock repurchases

Nan Liu

The purpose of this paper is to investigate factors that influence the free cash flow (FCF) motive for stock repurchases. Specifically, it examines whether the positive…

Fair value accounting, earnings management, and the case of bargain purchase gain

Steven Lilien, Bharat Sarath, Yan Yan

The purpose of this paper is to investigate the association between bargain purchase gains (BPGs) booked by the acquirer and smoothing of acquirers’ earning performance across…

(Dis)aggregated earnings forecasts and acquisition financing

Paul Ordyna

The purpose of this paper is to examine how a firm’s mergers and acquisitions (M&A) goals influence its voluntary disclosure policy. Specifically, this paper examines how a firm’s…