E. Dan Smith
University of Florida
3 Papers
E. Dan Smith is an academic researcher from University of Florida. The author has contributed to research in topics: Earnings & Price–earnings ratio. The author has an hindex of 3, co-authored 3 publications.
Chat about Author
Papers
The effect of owner versus management control on the choice of accounting methods
TL;DR: In this paper, the authors examined the relationship between the ownership control status of firms and the accounting methods they adopt and found that management controlled firms are more likely than owner controlled firms to adopt accounting methods which increase reported earnings.
319
Corporate Control and Managerial Misrepresentation of Firm Performance
Gerald L. Salamon,E. Dan Smith +1 more
TL;DR: In this article, the authors present two tests of the hypothesis that the managers of management-controlled firms exercise their control over the information contained in annual reports in a manner which may misrepresent firm performance.
86
Additional evidence on the time series properties of reported earnings per share: comment
Gerald L. Salamon,E. Dan Smith +1 more
TL;DR: Ball and Watts as mentioned in this paper showed that there may be more diversity than similarity in some of the characteristics of the earnings processes of different firms, and that the importance of their ex post sample selection bias against income decreases by applying some of their procedures to samples of firms which do not possess the same bias.