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Karla Johnstone

Previous research attributes earnings management to economic incentives to improve the appearance of company performance or to reach important benchmarks, such as targeting to meet (or simply beat)... Read More

Youchang Wu

Mutual funds are a primary investment vehicle for households in many countries. In the U.S., the $13.0 billion mutual fund industry attracts 44.4 percent of households, among which 68 percent hold... Read More

Mark Ready

In April 2012, Congress passed the Jumpstart Our Business Startups (JOBS) Act, which helps startup companies raise capital by reducing disclosure requirements for Initial Public Offerings made by... Read More