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Does the stock market punish corporate malfeasance?: A case study of Citigroup

Mizrach, Bruce; Zhang Weerts, Susan - 2005

This paper examines how well the market anticipates regulatory sanction. We look at key dates of SEC, NASD, FTC …

Persistent link: https://www.econbiz.de/10010277197

The challenges of improving revenue-recognition standard for multiple-element firms:evidence from the software industry (SOP 97-2)

Swanson, Edward P. (contributor) - 2008

I investigated whether implementing SOP 97-2, the revenue-recognition standardfor the software industry, reduces earnings informativeness. This standard is particularlyimportant for two reasons: First, its provisions coincide with provisions of SAB 101, thecurrent general revenue-recognition...

Persistent link: https://www.econbiz.de/10009464913

U.S. GAAP Convergence to IFRS and the Risk Implications Involved in Convergence

Salzman, Benjamin J. - 2011

for users of financial statements, are highlighted. The thesis then covers the opinions submitted to the SEC about …

Persistent link: https://www.econbiz.de/10009468755

Regulation fair disclosure and the cost of adverse selection

Sidhu, Baljit; Smith, Tom; Whaley, Robert E - 2005

Regulation FD, imposed by the Securities and Exchange Commission (SEC) in October 2000, was designed to create a level … incorporated in price and the expected profit of each insider is zero. Regardless of the SEC’s motivation in imposing Regulation FD …

Persistent link: https://www.econbiz.de/10009451686

Regulation fair disclosure and the cost of adverse selection

Sidhu, Baljit; Smith, Tom; Whaley, Robert E - 2004

Persistent link: https://www.econbiz.de/10009451689

Equity options during the shorting ban of 2008

Cakici, Nusret; Goswami, Gautam; Tan, Sinan - In: Journal of Risk and Financial Management 11 (2018) 2, pp. 1-31

The Securities and Exchange Commission's 2008 emergency order introduced a shorting ban of some 800 financials traded in the US. This paper provides an empirical analysis of the options market around the ban period. Using transaction level data from OPRA (The Options Price Reporting Authority),...

Persistent link: https://www.econbiz.de/10012611006

The rise of private equity continuation funds

Kastiel, Kobi; Nili, Yaron - 2024

several policy recommendations that are particularly timely in light of the SEC's recently adopted rules addressing the issue. …

Persistent link: https://www.econbiz.de/10014464071

The broken buck stops here: Embracing sponsor support in money market fund reform

Fisch, Jill E. - 2014

Securities and Exchange Commission's (SEC) misguided 2014 reforms responded by potentially exacerbating MMF fragility while … redemptions in a time of crisis. Other reform proposals have similar shortcomings. More fundamentally, the SEC's reforms may … shape of MMF reform has been influenced by a turf war among regulators as the SEC has battled with bank regulators both …

Persistent link: https://www.econbiz.de/10010426999

News media sentiment and investor behavior

Kräussl, Roman; Mirgorodskaya, Elizaveta - 2014

This paper investigates the impact of news media sentiment on financial market returns and volatility in the long-term. We hypothesize that the way the media formulate and present news to the public produces different perceptions and, thus, incurs different investor behavior. To analyze such...

Persistent link: https://www.econbiz.de/10010427014

NYSE changing hands: Antitrust and attempted acquisitions of an erstwhile monopoly

Jeitschko, Thomas D. - 2013

The Intercontinental Exchange's current attempted acquisition of NYSE-Euronext is the third takeover proposal in as many years. In this article the two previous attempts are reviewed and lessons are drawn from an antitrust and competition policy perspective concerning the evolving competitive...

Persistent link: https://www.econbiz.de/10010319612