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An empirical study of financial disclosure by Swedish companies
Cooke, T. E. - 1989
Persistent link: https://www.econbiz.de/10004093323
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Municipal financial reporting and disclosure quality
Copeland, Ronald Max; Ingram, Robert W. - 1983
Persistent link: https://www.econbiz.de/10004059588
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Information Content of Internal Control Weaknesses: The Evidence from Japan
Nishizaki, Riku; Takano, Yudai; Takeda, Fumiko - In: The International Journal of Accounting 49 (2014) 1, pp. 1-26
This paper investigates how capital markets in a code-law country, Japan, react to the disclosure of internal control weaknesses (ICW). The Japanese government attempted to implement a more concise, efficient, and, thus, less strict internal control reporting system than Section 404 of the...
Persistent link: https://www.econbiz.de/10010753038
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Information Disclosure and Corporate Governance
Hermalin, Benjamin E.; Weisbach, Michael S. - Institute for Financial Research (SIFR) - 2010
In public-policy discussions about corporate disclosure, more is typically judged better than less. In particular, better disclosure is seen as a way to reduce the agency problems that plague firms. We show that this view is incomplete. In particular, our theoretical analysis shows that...
Persistent link: https://www.econbiz.de/10008643875
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Economic Consequences of Financial Reporting and Disclosure Regulation : A Review and Suggestions for Future Research
Leuz, Christian - 2008
disclosure regulation. We integrate theoretical and empirical studies from accounting, economics, finance and law in order to …
Persistent link: https://www.econbiz.de/10012725094
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Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets
Sunder, Shyam NMI - School of Management, Yale University - 2001
lies at the heart of accounting and capital markets research, these new developments have had only a faint echo in these … valuation, managerial control, auditing and information systems. Such accounting and business applications will also make … knowledge originated. This paper is an overview of common knowledge and its actual and potential applications to accounting and …
Persistent link: https://www.econbiz.de/10005586947
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Conflict or Credibility : Analyst Conflicts of Interest and the Market for Underwriting Business
Spindler, James C. - 2006
This paper argues that, contrary to conventional wisdom, conflicts of interest among equities research analysts (i.e., where investment banks would offer positive analyst research in quid pro quos for underwriting business) were beneficial to the capital markets. First, conflicted analyst...
Persistent link: https://www.econbiz.de/10012733857
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Market Uncertainty and Disclosure of Internal Control Deficiencies Under the Sarbanes-Oxley Act
Kim, Yongtae - 2009
This study examines cross-sectional differences in stock market reactions to the disclosure of internal control deficiencies under Section 302 of the Sarbanes-Oxley Act. We hypothesize that the market punishment for internal control problems will be less severe for internal control disclosure...
Persistent link: https://www.econbiz.de/10012766020
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Disclosure and the Cost of Capital : Evidence from Firms' Response to the Enron Shock
Leuz, Christian - 2018
This paper examines the link between disclosure and the cost of capital. We exploit an exogenous cost of capital shock created by the Enron scandal in Fall 2001 and analyze firms' disclosure responses to this shock. These tests are opposite to the typical research design that analyzes cost of...
Persistent link: https://www.econbiz.de/10012706414
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IPO Failure Risk
Demers, Elizabeth - 2014
accounting information as well as proxies for the role of information intermediaries and other IPO deal-related characteristics … these structural differences are largely driven by accounting-based proxies for firms' investments in intangible assets …, operating performance, and financial leverage. We also develop parsimonious, predominantly accounting-based, strictly out …
Persistent link: https://www.econbiz.de/10012710086