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The Role of IRS Monitoring in Equity Pricing in Public Firms*

2011; Wiley; Volume: 28; Issue: 2 Linguagem: Inglês

10.1111/j.1911-3846.2011.01065.x

1911-3846

Sadok El Ghoul, Omrane Guedhami, Jeffrey Pittman,

Auditing, Earnings Management, Governance

Contemporary Accounting ResearchVolume 28, Issue 2 p. 643-674 The Role of IRS Monitoring in Equity Pricing in Public Firms* SADOK EL GHOUL, SADOK EL GHOUL University of AlbertaSearch for more papers by this authorOMRANE GUEDHAMI, OMRANE GUEDHAMI University of South CarolinaSearch for more papers by this authorJEFFREY PITTMAN, JEFFREY PITTMAN Memorial University of NewfoundlandSearch for more papers by this author SADOK EL GHOUL, SADOK EL GHOUL University of AlbertaSearch for more papers by this authorOMRANE GUEDHAMI, OMRANE GUEDHAMI University of South CarolinaSearch for more papers by this authorJEFFREY PITTMAN, JEFFREY PITTMAN Memorial University of NewfoundlandSearch for more papers by this author First published: 25 February 2011 https://doi.org/10.1111/j.1911-3846.2011.01065.xCitations: 47 † Accepted by Kenneth Klassen. We thank Scott Bauguess, Gary Biddle, Clive Lennox, Gilles Hilary, Woochan Kim, Steve Matsunaga, Amin Mawani, Devan Mescall, Min Wu, Yong Zhang, and seminar participants at Hong Kong University of Science and Technology for constructive comments. Our research has also benefited from comments from participants at the 2009 Southern Finance Association, the 2009 Financial Management Association Meeting, and the Third International Conference on Asia-Pacific Financial Markets. We appreciate generous financial support from Canada's Social Sciences and Humanities Research Council and excellent research assistance from Jocelyn Grira, Dermot Murphy, and Anis Samet. We thank I/B/E/S for providing analyst forecast data. Finally, the authors gratefully acknowledge financial support from the Campus Saint-Jean, University of Alberta (El Ghoul), the Center for International Business Education and Research at the University of South Carolina (Guedhami), and the CMA Professorship and the CMA/CAAA Grant Program (Pittman). Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume28, Issue2Summer 2011 (June)Pages 643-674 RelatedInformation