Regulator-cited cooperation credit and firm value : evidence from enforcement actions
Year of publication: |
2019
|
---|---|
Authors: | Files, Rebecca ; Martin, Gerald S. ; Rasmussen, Stephanie J. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 4, p. 275-302
|
Subject: | cooperation | fraud | penalties | financial reporting | Securities and Exchange Commission | Unternehmenswert | Firm value | Finanzmarktaufsicht | Financial supervision | Genossenschaftsbank | Cooperative bank | Rechtsdurchsetzung | Law enforcement |
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