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Economic consequences of corporate governance disclosure : evidence from the 2006 SEC regulation on related-party transactions
Hope, Ole-Kristian; Lu, Haihao - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 263-290
Persistent link: https://www.econbiz.de/10012297253
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Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?
Lee, Edward - 2014
regulation. Analyst forecast accuracy also improved in these firms, consistent with reduced mispricing being due to an improved …
Persistent link: https://www.econbiz.de/10013065888
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Noncompliance with SEC Regulations : Evidence from Timely Loan Disclosures
Caskey, Judson - 2020
We use required 8-K filings around major borrowings to shed light on firms' choices of whether to comply with SEC disclosure rules. We first develop a simple model in which the firm weighs the benefit of obscuring the disclosure of an adverse event, against the cost of failing to comply with a...
Persistent link: https://www.econbiz.de/10012833936
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Did Regulation Fair Disclosure, Sox, and Other Analyst Regulations Reduce Security Mispricing?
Lee, Edward - 2019
regulation. Analyst forecast accuracy also improved in these firms, consistent with reduced mispricing being due to an improved …
Persistent link: https://www.econbiz.de/10012904728
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Disclosure and liquidity management : evidence from regulation fair disclosure
Albring, Susan; Huang, Shawn; Pereira, Raynolde; Xu, Xiaolu - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10012421427
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Public debt issuance impact on management forecasting frequency : evidence from regulation fair disclosure
Mo, Kyoungwon; Kim, Boyoung - In: Asia-Pacific journal of financial studies 45 (2016) 5, pp. 755-778
Persistent link: https://www.econbiz.de/10011630792
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R&D intensity and regulation fair disclosure
Park, Jin-Ha; Shim, Hoshik - In: Journal of Asian finance, economics and business : JAFEB 6 (2019) 1, pp. 281-288
Persistent link: https://www.econbiz.de/10012035671
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The Taxonomy Regulation and its Implementation
Gortsos, Christos V.; Kyriazis, Dimitrios - 2023
The EU Taxonomy Regulation (TR), adopted in 2019, is a key milestone in defining legally sustainable activities. It …-neutral by 2050, and constitutes, along with the Sustainable Finance Disclosure Regulation (SFDR) and the Low Carbon Benchmarks … Regulation (LCBR), the regulatory ‘trilogy’ implementing the CMU Action Plan in relation to sustainable finance. It substantially …
Persistent link: https://www.econbiz.de/10014256838
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Noncompliance with SEC regulations : evidence from timely loan disclosures
Caskey, Judson; Huang, Kevin; Saavedra, Daniel - In: Review of accounting studies 28 (2023) 1, pp. 126-163
Persistent link: https://www.econbiz.de/10014227330
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Market effects of SEC regulation of short-term borrowing disclosure
Chamberlain, Trevor C.; Khokhar, Abdul-Rahman; Sarkar, … - In: International journal of managerial finance : IJMF 12 (2016) 4, pp. 529-557
Persistent link: https://www.econbiz.de/10011627063