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Corporate Reporting under the U.S. Securities and Exchange Commission's Diversity Disclosure Rule : A Mixed-Methods Content Analysis
Dhir, Aaron A. - 2014
This is chapter 6 of Challenging Boardroom Homogeneity: Corporate Law, Governance, and Diversity (Cambridge University Press, forthcoming in 2015). In this chapter I investigate the disclosure-based approach to addressing diversity in corporate governance. In 2009, the United States Securities...
Persistent link: https://www.econbiz.de/10013048321
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An examination of the determinants and contents of corporate voluntary disclosure of management's responsibilities for financial reporting
El-Gazzar, Samir M.; Fornaro, James M.; Jacob, Rudolph A. - In: Journal of accounting, auditing & finance 23 (2008) 1, pp. 95-114
Persistent link: https://www.econbiz.de/10003708041
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Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?
Black, Dirk E.; Black, Ervin L.; Christensen, Theodore E.; … - 2012
forma reporting imposed by the Sarbanes-Oxley Act of 2002 (SOX). First, we find that investors appear to pay more attention … disclosures more in the post-SOX period. Finally, our results imply that the regulation of pro forma reporting has increased the … are consistent with the conclusions that (1) the quality of pro forma reporting has improved following SOX, and (2 …
Persistent link: https://www.econbiz.de/10014183024
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Did fair-value accounting contribute to the financial crisis?
Laux, Christian; Leuz, Christian - 2009
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we...
Persistent link: https://www.econbiz.de/10010303680
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Did fair-value accounting contribute to the financial crisis?
Laux, Christian; Leuz, Christian - 2009
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we...
Persistent link: https://www.econbiz.de/10003909310
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Audit Partner Tenure and Reported Internal Control Reporting Quality : U.S. Evidence from the Not-for-Profit Sector
Fitzgerald, Brian; Omer, Thomas C.; Thompson, Anne - 2018
This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality … that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between … audit partner changes and internal control reporting, which is consistent with partners lacking client specific knowledge in …
Persistent link: https://www.econbiz.de/10014144999
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Bankruptcy Classification of Firms Investigated by the US Securities and Exchange Commission : An Evolutionary Ensemble Computing Model Approach
Davalos, Sergio - 2018
This paper develops an adaptive ensemble model for bankruptcy classification of firms cited in the SEC's Accounting and Auditing Enforcement Releases (AAER). We develop a Genetic Algorithm (GA) model for bankruptcy classification of AAER firms. Our research contributes to the bankruptcy...
Persistent link: https://www.econbiz.de/10012940715
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Should management earnings guidance be pooled? : classifying management earnings guidance into capital market, opportunistic, and disclose or abstain rationales ; implications for...
Li, Edward X.; Wasley, Charles E.; Zimmerman, Jerold L. - 2012
Prior studies identify several motives for why firms release management earnings forecasts (MFs). A common feature of such studies is they pool MFs when drawing inferences about a specific motive. By ignoring the heterogeneous rationales managers have to issue MFs, pooling could lead to biased...
Persistent link: https://www.econbiz.de/10009571504
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The value relevance of disclosing a single corporate target : an explorative empirical analysis
Cools, Cornelis; Praag, Mirjam van - 2003
This paper explores the relationship between disclosing corporate targets and value creation. Our empirical results show the value relevance of voluntarily disclosing a low number of targets, whereas there is a clear additional positive effect of disclosing exactly one corporate target in the...
Persistent link: https://www.econbiz.de/10011453249
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Uninvited U.S. Investors? Economic Consequences of Involuntary Cross-Listings
Iliev, Peter - 2014
grants foreign firms trading on the U.S. over-the-counter (OTC) market an automatic exemption from the reporting requirements …
Persistent link: https://www.econbiz.de/10013057702