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Public Audit Oversight and Reporting Credibility : Evidence from the PCAOB Audit Inspection Regime
Gipper, Brandon - 2019
This paper studies the impact of public audit oversight on financial reporting credibility. We analyze changes in market responses to earnings news after public audit oversight is introduced, exploiting that the regime onset depends on fiscal-year ends, auditors, and the roll-out of auditor...
Persistent link: https://www.econbiz.de/10012860540
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Informed Trading and the Market Reaction to Accounting Restatements
Badertscher, Brad A. - 2013
We examine how informed trading activities affect the market reaction to accounting restatements. We find significantly … less negative reactions to accounting estatements when managers are net purchasers of stock before the restatement, and ….Taken together, these findings suggest that investors use informed trading activities to help interpret and price accounting …
Persistent link: https://www.econbiz.de/10013094136
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Public Oversight and Reporting Credibility : Evidence from the PCAOB Audit Inspection Regime
Gipper, Brandon - 2020
This paper studies the impact of public audit oversight on financial reporting credibility. We analyze changes in market responses to earnings news after public audit oversight is introduced, exploiting that the regime onset depends on fiscal year-ends, auditors, and the rollout of auditor...
Persistent link: https://www.econbiz.de/10012856104
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Gender diversity and acquisitions : how female directors add value in acquisition decisions
Shams, Syed; Minnick, Kristina; Khedmati, Mehdi; … - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 113-147
Persistent link: https://www.econbiz.de/10014481148
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Market responses to appointment of women and men as directors : a study of top 40 Johannesburg Stock Exchange-listed companies
Mothapo, Maruping J.; Stumke, Olive; Van der Niet, … - In: South African journal of economic and management sciences 27 (2024) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10015046031
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Board gender diversity and the acquisition announcement on Friday : evidence from Spain
Farinós Viñas, José Emilio; Herrero, Begoña; … - In: Academia : revista Latinoamericana de administración 36 (2023) 1, pp. 39-62
Persistent link: https://www.econbiz.de/10014232798
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Does boardroom gender diversity affect shareholder wealth? : evidence from bank mergers and acquisitions
Tampakoudis, Ioannis; Andrikopulos, Andreas A.; … - In: International journal of finance & economics : IJFE 27 (2022) 3, pp. 3315-3344
Persistent link: https://www.econbiz.de/10013329867
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Diversity and Market Reactions to Corporate Earnings Announcements
Chang, Yen-Cheng; Su, Yu-Siang; Tseng, Kevin; Wang, Na - 2022
We investigate the effect of diversity on market reactions to financial disclosure. We show elevated trading volume and stock return volatility around earnings announcements for firms headquartered in culturally and linguistically diverse locales. These results continue to hold when earnings...
Persistent link: https://www.econbiz.de/10013405157
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Board Diversity and Earnings News Dissemination on Twitter in the UK
El-Helaly, Moataz; Ayman, Ahmed; Shehata, Nermeen F. - 2019
We examine corporate adoption of Twitter by UK firms and provide the first empirical evidence on the association between board diversity, as measured by the proportion of foreign and women directors, and the decision to disseminate news in general and earnings news in particular through Twitter....
Persistent link: https://www.econbiz.de/10014107625
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Economic consequences of unqualified chief accounting officer announcements
Wu, Shih-Bin; Liu, Wu-Po - In: Applied economics letters 29 (2022) 14, pp. 1256-1260
Persistent link: https://www.econbiz.de/10013412115