In Event: Financial Accounting & Reporting 1

Paper / Financial Accounting and Reporting

Sheri Henson, Western Kentucky University

A Content Analysis of Framing of Competitor Discussion in Analyst Reports - Kristen Kelli Saunders, University of South Carolina; Carolyn Westfall, University of South Carolina

Accounting Conservatism and the Anticipation of Future Cash Flows - George Wesley Ruch, The University of Alabama

Comparability and Cost of Capital - Michael J Imhof, Wichita State University; Scott E Seavey, University of Nebraska–Lincoln; David B Smith, University of Nebraska–Lincoln

Earnings Management Prior to Delisting - Linxiao Liu, University of West Georgia; Kasey A Martin, Texas State University–San Marcos; Linda Campbell, Texas State University–San Marcos

Earnings Quality of U.S. Reverse Merger Firms - Yu Chen, Texas A&M International University; Jared Scott Soileau, Louisiana State University