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Do IPOs bear more severe legal consequences of accounting misstatements?
Wu, Biyu - In: Journal of accounting and public policy 41 (2022) 3, pp. 1-22
Persistent link: https://www.econbiz.de/10013271356
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The effect of the 1933 Securities Act on investor information and the performance of new issues
Simon, Carol J. - In: The American economic review 79 (1989) 3, pp. 295-318
Persistent link: https://www.econbiz.de/10001065981
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Non-U.S. clients' reactions to Sarbanes Oxley
Thelemann, Klaus-Michael - In: Economic law as an economic good : its rule function …, (pp. 187 - 191). 2009
Persistent link: https://www.econbiz.de/10014562374
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Values in the marketplace : the American stock market under federal securities law
Burk, James - 1988
Persistent link: https://www.econbiz.de/10013410547
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Ex-post information value of risk disclosure
Ito, Kunio; Kagaya, Tetsuyuki; Kim, Hyonok - In: International perspectives on accounting and corporate …, (pp. 189-222). 2014
Persistent link: https://www.econbiz.de/10010404422
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Techniques for evaluating regulatory change
Belcher, Alice - In: European journal of law and economics 2 (1995) 3, pp. 211-226
Persistent link: https://www.econbiz.de/10001189561
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Investor Reaction to Accounting Misstatements Under IFRS : Australian Evidence
Goodwin, John - 2020
We examine the investor reaction to misstatement news for Australian listed firms from 2006 to 2013. We find 4.1% of firm-years have a misstatement and 79% of misstatements are disclosed initially only in the periodic filings (stealth misstatements). We find no investor reaction for the average...
Persistent link: https://www.econbiz.de/10012855108
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Examination of Financial Reporting Quality and Informativeness from the Perspective of Accounting Restatement : Evidence of Mongolian Stock Exchange Listed Companies
Bolortsogoo, Ninjin - 2018
analysis period. The result indicates low accounting credibility in Mongolia and those poor quality financial reports do not …
Persistent link: https://www.econbiz.de/10012921302
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Family control, accounting misstatements, and market reactions to restatements : evidence from China
Ma, Liangbo; Ma, Shiguang; Tian, Gary Gang - In: Emerging markets review 28 (2016), pp. 1-27
Persistent link: https://www.econbiz.de/10011670970
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Stock market reactions to voluntary integrated reporting
Nakajima, Yuzuka; Inaba, Yushi - In: Journal of financial reporting & accounting : JFRA 20 (2022) 3/4, pp. 516-541
Persistent link: https://www.econbiz.de/10013366821