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The Impact of the Sec's Regulation of Non-Gaap Disclosures
Heflin, Frank - 2010
Rules implemented by the U.S. Securities and Exchange Commission in 2003 impose additional disclosure and filing requirements on firms publicly disclosing non-GAAP earnings. We find the regulations produced (1) modest declines in the frequency of special- and other-item exclusions, (2) a decline...
Persistent link: https://www.econbiz.de/10012717823
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The BP oil spill : shareholder wealth effects and environmental disclosures
Heflin, Frank; Wallace, Dana - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 337-374
Persistent link: https://www.econbiz.de/10011723393
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End of Year Report from the Managing Editors - Blockholder Ownership and Market Liquidity
Heflin, Frank; Shaw, Kenneth W. - In: Journal of financial and quantitative analysis : JFQA 35 (2000) 4, pp. 621
Persistent link: https://www.econbiz.de/10006697395
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A test of risk clientele effects via an examination of trading volume response to earnings announcements
Kross, William; Ha, Gook-Lak; Heflin, Frank - In: Journal of accounting & economics 18 (1994) 1, pp. 67-88
Persistent link: https://www.econbiz.de/10006804611
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TRADE SIZE AND INFORMED TRADING: WHICH TRADES ARE "BIG"?
Heflin, Frank; Shaw, Kenneth W. - In: The journal of financial research : a publ. of the … 28 (2005) 1, pp. 133
Persistent link: https://www.econbiz.de/10006809759
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Adverse Selection, Inventory-Holding Costs, and Depth
Heflin, Frank; Shaw, Kenneth W. - In: The journal of financial research : a publ. of the … 24 (2001) 1, pp. 65-82
Persistent link: https://www.econbiz.de/10006833755
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The impact of the SEC's regulation of non-GAAP disclosures
Heflin, Frank; Hsu, Charles - In: Journal of accounting & economics 46 (2008) 2, pp. 349-365
Persistent link: https://www.econbiz.de/10008146737
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Disclosure policy and intraday spread patterns
Heflin, Frank; Shaw, Kenneth W.; Wild, John J. - In: Review of accounting & finance (2007) 3, pp. 285-303
Persistent link: https://www.econbiz.de/10008243751
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Fair-value pension accounting
Hann, Rebecca N.; Heflin, Frank; Subramanayam, K.R. - In: Journal of accounting & economics 44 (2007) 3, pp. 328-358
Persistent link: https://www.econbiz.de/10007873427
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The effect of Regulation FD on the properties of management earnings forecasts
Heflin, Frank; Kross, William; Suk, Inho - In: Journal of accounting and public policy 31 (2012) 2, pp. 161-185
Persistent link: https://www.econbiz.de/10009960233