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).
The Role of IRS Monitoring in Equity Pricing in Public Firms*
Article first published online: 25 FEB 2011
© 2011 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 28, Issue 2, pages 643–674, Summer 2011 (June)
How to Cite
EL GHOUL, S., GUEDHAMI, O. and PITTMAN, J. (2011), The Role of IRS Monitoring in Equity Pricing in Public Firms. Contemporary Accounting Research, 28: 643–674. doi: 10.1111/j.1911-3846.2011.01065.x
- Issue published online: 20 JUN 2011
- Article first published online: 25 FEB 2011
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