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Compliance with IFRs: The case of risk disclosure practices in Egypt

Mokhtar, Ekramy; ElHaridy, Ali; Mandour, Mohamed - In: Arab Economic and Business Journal 13 (2018) 1, pp. 1-14

This study investigates the factors underlying non-compliance with IFRSs in Egypt. Evidence for this research was …

Persistent link: https://www.econbiz.de/10012661667

The Role of Large Institutional Ownership on Goodwill Impairment under the SFAS 142 Regime

Hahn, Sebastian - In: Junior Management Science (JUMS) 6 (2021) 2, pp. 408-423

This paper examines the effect of large institutional owners on accounting for goodwill and its resulting impairment charges. Economies of scale predict stronger incentives for large institutional owners to engage in monitoring. Employing a multivariate linear probability model on a sample of...

Persistent link: https://www.econbiz.de/10014528935

Does the stock market punish corporate malfeasance?: A case study of Citigroup

Mizrach, Bruce; Zhang Weerts, Susan - 2005

This paper examines how well the market anticipates regulatory sanction. We look at key dates of SEC, NASD, FTC …

Persistent link: https://www.econbiz.de/10010277197

Equity options during the shorting ban of 2008

Cakici, Nusret; Goswami, Gautam; Tan, Sinan - In: Journal of Risk and Financial Management 11 (2018) 2, pp. 1-31

The Securities and Exchange Commission's 2008 emergency order introduced a shorting ban of some 800 financials traded in the US. This paper provides an empirical analysis of the options market around the ban period. Using transaction level data from OPRA (The Options Price Reporting Authority),...

Persistent link: https://www.econbiz.de/10012611006

The rise of private equity continuation funds

Kastiel, Kobi; Nili, Yaron - 2024

several policy recommendations that are particularly timely in light of the SEC's recently adopted rules addressing the issue. …

Persistent link: https://www.econbiz.de/10014464071

The broken buck stops here: Embracing sponsor support in money market fund reform

Fisch, Jill E. - 2014

Securities and Exchange Commission's (SEC) misguided 2014 reforms responded by potentially exacerbating MMF fragility while … redemptions in a time of crisis. Other reform proposals have similar shortcomings. More fundamentally, the SEC's reforms may … shape of MMF reform has been influenced by a turf war among regulators as the SEC has battled with bank regulators both …

Persistent link: https://www.econbiz.de/10010426999

News media sentiment and investor behavior

Kräussl, Roman; Mirgorodskaya, Elizaveta - 2014

This paper investigates the impact of news media sentiment on financial market returns and volatility in the long-term. We hypothesize that the way the media formulate and present news to the public produces different perceptions and, thus, incurs different investor behavior. To analyze such...

Persistent link: https://www.econbiz.de/10010427014

NYSE changing hands: Antitrust and attempted acquisitions of an erstwhile monopoly

Jeitschko, Thomas D. - 2013

The Intercontinental Exchange's current attempted acquisition of NYSE-Euronext is the third takeover proposal in as many years. In this article the two previous attempts are reviewed and lessons are drawn from an antitrust and competition policy perspective concerning the evolving competitive...

Persistent link: https://www.econbiz.de/10010319612

Design standards and technology adoption: Welfare effects of increasing environmental fines when the number of firms is endogenous

Baumann, Florian; Friehe, Tim - 2013

This paper examines the consequences of an increase in the expected fine for non-compliance with an environmental design standard for an industry with Cournot competition and free entry. Our analysis is quite timely, given recent policy proposals to raise environmental fines. We describe the...

Persistent link: https://www.econbiz.de/10010320807

Transnational standard setting in accounting: Organizing expertise-based self-regulation in times of crises

Botzem, Sebastian - In: Accounting, Auditing & Accountability Journal 27 (2014) 6, pp. 933-955

[Purpose:] The last four decades have seen the rise of the International Accounting Standards Board (IASB) as the core … changes in governance and accountability of IASB in the aftermath of the financial crisis. Emphasis is given to the … paper proposes that IASB is the heart of a new transnational regulatory constellation in accounting. [Design …

Persistent link: https://www.econbiz.de/10011948101