The Role of IRS Monitoring in Equity Pricing in Public Firms

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The Role of IRS Monitoring in Equity Pricing in Public Firms

Auteurs : Sadok El Ghoul ; Omrane Guedhami ; Jeffrey Pittman

Source :

• Contemporary Accounting Research [ 0823-9150 ] ; 2011-06.

RBID : ISTEX:7867602A26B9811D012BF49B69C6ADB1080CEE85

English descriptors

• Teeft :
  • Absolute value, Accounting, Accounting research, Accounting review, Accounting studies, Accrual, Additional controls, Agency costs, Alternative proxies, Analyst, Analyst coverage, Analyst earnings forecasts, Analyst forecasts, Ante cost, Antitakeover, Antitakeover provisions, Appendix outlines, Asset level, Asset levels, Asymmetry, Audit, Audit rate, Audit rate loads, Audit rates, Baseline, Baseline model, Baseline regression, Basis points, Book income, Book value, Calendar year, Capital estimates, Capital markets, Cheaper equity, Compustat, Contemporary accounting research, Core evidence, Core results, Corporate finance, Corporate fraud, Corporate governance, Corporate resources, Cremers, Data sources, Desai, Descriptive statistics, Determinant, Dhaliwal, Dharmapala, Discretionary accruals, Dummy variables, Dyck, Earnings forecasts, Earnings management, Easton, Endogeneity, Enforcement, Enforcement activities, Enforcement levels, Equity, Equity capital, Equity estimates, Equity premium, Equity premium estimates, Equity pricing, Equity valuation, Estimation results, Executive compensation, Extant research, External monitoring, Factor loadings, Fama, Federal income, Fields paige, Financial economics, Financial studies, Forecast, Gebhardt, Gompers, Governance, Governance characteristics, Guay, Guedhami, Hanlon, Industry effects year effects intercept, Information asymmetry, Informational role, Insider, Internal revenue service, Investor, Investors value, June, Leuz, Managerial diversion, Market capitalization, Market value, Median, Monitoring, Nair, Nancial, Nancial statements, Nancing, Nancing costs, Negative relation, Ninstit, Ohlson, Other determinants, Other words, Panel structure, Percent increase, Percent level, Percent levels, Political economy, Portfolio, Preferred stock, Pretax book income, Pricing, Primary test, Public firms, Quantitative analysis, Ravg, Regressing, Regression, Regression variables, Report evidence, Research questions, Rgls, Risk premium, Rmpeg, Robust, Rojn, Sample period, Second prediction, Sensitivity analysis, Shareholder, Similar evidence, Slemrod, Standard deviation, Stock liquidity, Stock price, Stock returns, Superscripts asterisks, Taxable income, Tbindex, Tgindex, Time trend, Total assets, Trac, Trac data, Treasury note, Unbiased estimates, Unreported, Unreported industry controls, Untabulated results, Volatility, Zingales.

Url:

• https://api.istex.fr/document/7867602A26B9811D012BF49B69C6ADB1080CEE85/fulltext/pdf

DOI: 10.1111/j.1911-3846.2011.01065.x

Affiliations:

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