/desautels/taxonomy/term/2962/all en /desautels/channels/news/does-private-country-country-reporting-deter-tax-avoidance-and-income-shifting-evidence-beps-action-331536 <p><strong>Author:</strong> <strong><a href="/desautels/preetika-joshi">Preetika Joshi</a></strong><br /> <br /> <strong>Publication:</strong> <em>Journal of Accounting Research</em>, Volume 58, Issue 2, May 2020, Pages 333-381.<br /> <br /> <strong>Abstract:</strong></p> Tue, 15 Jun 2021 13:17:27 +0000 julie.lapalme@affiliate.mcgill.ca 80882 at /desautels /desautels/channels/news/effects-analyst-country-institutions-biased-research-evidence-target-prices-331537 <p><strong>Authors: </strong>M.T. Bradshaw, A.G. Huang, and <strong><a href="/desautels/hongping-tan">Hongping Tan</a></strong><br /> <br /> <strong>Publication: </strong><em>Journal of Accounting Research</em>, Volume 57, Issue 1, March 2019, Pages 85-120.</p> Tue, 15 Jun 2021 13:31:27 +0000 julie.lapalme@affiliate.mcgill.ca 80883 at /desautels /desautels/channels/news/effects-analyst-country-institutions-biased-research-evidence-target-prices-291744 <p><strong>Authors</strong>: Mark T. Bradshaw, Alan G. Huang, <a href="/desautels/hongping-tan"><strong>Hongping Tan</strong></a></p> <p><strong>Publication</strong>:<em> Journal of Accounting Research</em>, Forthcoming</p> <p><strong>Abstract: </strong></p> <p>Prior research demonstrates that a strong institutional infrastructure in a country moderates self‐serving behavior of market participants. Cross‐country economic activities have increased significantly, presenting a research opportunity to examine the relative influence of local versus foreign institutional infrastructure on individual market participants. We utilize variation in analyst‐country location relative to covered firm location to examine institutional determinants of optimism in analyst research. Focusing on target prices, where persistent optimism is well documented, we find that analysts domiciled in countries with stronger institutional infrastructures exhibit significantly attenuated target price optimism and more value‐relevant target prices. Our results demonstrate the importance of domestic country‐level institutional factors in moderating self‐serving behavior of market participants engaged in cross‐country activities.</p> <p> Thu, 15 Nov 2018 15:43:28 +0000 angela.l.williams@mcgill.ca 73692 at /desautels /desautels/research/desautels-top-tier-publications/journal-accounting-research <p><big>The <a href="http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1475-679X" target="_blank"><em>Journal of Accounting Research</em></a> is a general-interest accounting journal.  It publishes original research in all areas of accounting that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology.</big></p> <p><strong>2021</strong>  |  <a href="#2020">2020</a>  |  <a href="#2019">2019</a></p> Mon, 24 Jul 2017 17:09:25 +0000 julie.lapalme@mcgill.ca 67692 at /desautels