Narrow search
Showing 1 - 10 of 2,051
Cover Image
Fraud Detection and Expected Returns
Beneish, Messod D. - 2014
An accounting-based model has strong out-of-sample power not only to detect fraud, but also to predict cross … than their level of aggressive accounting. Our evidence supports the investment value of careful fundamental analysis, even …
Persistent link: https://www.econbiz.de/10013066697
Cover Image
Proactive Financial Reporting Enforcement and Shareholder Wealth
Christensen, Hans Bonde - 2019
Within the U.K.'s proactive financial-reporting-enforcement regime, we examine the effect of increased regulatory scrutiny on equity values. We find that a fourfold increase in the likelihood of regulator-initiated reviews of financial reports reduces equity values by 1.3% on average. Reductions...
Persistent link: https://www.econbiz.de/10012902858
Cover Image
Predicting financial distress through ownership pattern : dynamics of financial resilience of Bangladesh
Alam, Shafiqul; Das, Sumon Kumar; Dipa, Umma Rumman; … - In: Future Business Journal 10 (2024) 1, pp. 1-19
In light of agency and resource dependence theories, we explored the impact of ownership patterns on the likelihood of financial distress using 57 financial institutions (FIs) listed in Dhaka Stock Exchange and 390 firm years from 2016 to 2022. This study observed that 97.94% of the firms are in...
Persistent link: https://www.econbiz.de/10015410712
Cover Image
Accounting Rules? Stock Buybacks and Stock Options : Additional Evidence
Griffin, Paul A. - 2010
governance and unclear accounting in this choice. CEOs increase their insider selling following a buyback, which also supports a …
Persistent link: https://www.econbiz.de/10013141482
Cover Image
The Role of Accounting Conservatism in the Equity Market : Evidence from Seasoned Equity Offerings
Kim, Yongtae - 2015
Using seasoned equity offerings (SEOs) from 1989 to 2008, we examine the role of accounting conservatism in the equity … accounting after the equity offerings. Taken together, our findings are consistent with the argument that accounting conservatism …
Persistent link: https://www.econbiz.de/10013036322
Cover Image
Under the hood of activist fraud campaigns : private information quality, disclosure incentives, and stock lending dynamics
Ahn, Byung Hyun; Bushman, Robert M.; Patatoukas, Panos N. - In: The accounting review : a publication of the American … 99 (2024) 6, pp. 1-26
Persistent link: https://www.econbiz.de/10015135236
Cover Image
US stock option backdating scandals
Tarantino, Anthony - In: Governance, risk, and compliance handbook : technology, …, (pp. 111-120). 2008
Persistent link: https://www.econbiz.de/10003690388
Cover Image
Money shouts! : how effective are punishments for accounting fraud?
Wang, Yang; Ashton, John K.; Jaafar, Aziz - In: The British accounting review : the journal of the … 51 (2019) 5, pp. 1-18
Persistent link: https://www.econbiz.de/10012116879
Cover Image
The effect of ex ante litigation risk on corporate fraud : evidence from securities class action act in Korea
Choi, Seungho; Gam, Yong Kyu; Kim, Yong Hyuck; Shin, Hojong - In: Finance research letters 64 (2024), pp. 1-8
Persistent link: https://www.econbiz.de/10014531780
Cover Image
The Adani-Hindenburg Saga : a case study
Kumar, Deepak; Mishra, Alok Kumar - In: South Asian journal of management : SAJM 30 (2023) 1, pp. 187-196
Persistent link: https://www.econbiz.de/10014316550