Pelham Gore

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In this paper we provide the first international evidence on discontinuities in the distribution of reported earnings, using a large sample of UK firms. We examine the discontinuity phenomenon in the context of earnings management. We report that the empirical distribution of earnings before discretionary working capital accruals does not reflect the(More)
We report results consistent with the existence of a Big Six premium in the UK during the period 1985-1995. We find little evidence that this premium can be attributed to industry specialisation by auditors, no matter how this is specified. We find evidence to suggest that non-audit fees earned by auditors from their audit clients are positively related to(More)
This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e. the factors influencing whether managements preferred immediate write-off or capitalisation-based approaches. The factors investigated are derived from contracting(More)
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