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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
Persistent link: https://www.econbiz.de/10013262650
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Consequences of disclosing clinical trial results : evidence from the food and drug administration amendments act
Bourveau, Thomas; Capkun, Vedran; Wang, Yin - 2020
We examine how the U.S. Food and Drug Administration Amendments Act (FDAAA) of 2007, which requires additional disclosures regarding clinical trial results, impacts information asymmetry between the disclosing pharmaceutical firm and capital market participants, the general public, academics,...
Persistent link: https://www.econbiz.de/10012295656
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Policy implications of research on non-GAAP reporting
Black, Dirk E.; Christensen, Theodore E. - 2018
temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has … perspective on policy implications for both regulation and standard setting. We contend that current Compliance and Disclosure … result, we advocate a slight relaxation of the current enforcement of Regulation G. We agree with FASB proposals for greater …
Persistent link: https://www.econbiz.de/10011847846
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Non-GAAP reporting : evidence from Academia and current practice
Black, Dirk E.; Christensen, Theodore E.; Ciesielski, … - 2017
The number of firms reporting earnings on a non-GAAP basis has dramatically increased over the past decade, and non-GAAP reporting is now commonplace in capital markets. This proliferation of non-GAAP reporting has renewed both regulators' and standard setters' interest in these alternative...
Persistent link: https://www.econbiz.de/10011756878
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Disclosure, transparency, and market discipline
Freixas, Xavier; Laux, Christian - 2011
think about information as well as market discipline and discuss policy implications and proposals for regulation. …
Persistent link: https://www.econbiz.de/10010308575
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Disclosure, transparency, and market discipline
Freixas, Xavier; Laux, Christian - 2011
think about information as well as market discipline and discuss policy implications and proposals for regulation. -- Mark …-to-Market ; Fair-Value Accounting ; Credit Rating Agencies ; Financial Crisis ; Regulation ; Financial Institutions ; Banks …
Persistent link: https://www.econbiz.de/10008934782
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Do Regulations Limiting Management Influence Over Auditors Improve Audit Quality? Evidence from China
Chi, Wuchun - 2013
We use data from China to examine whether regulations that limit management influence over auditors improve audit quality. China's State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued two rules in 2004 aimed at improving audit quality for state-owned...
Persistent link: https://www.econbiz.de/10013089427
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Financial Reporting Disclosures : Market and Regulatory Failures
Singleton-Green, Brian - 2013
The paper analyses the problems of financial reporting disclosures by public companies, particularly in the context of the apparent contradiction between widespread claims of information overload on the one hand and continuing claims from users that they do not receive all the information they...
Persistent link: https://www.econbiz.de/10013071828
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The Regulatory Observer Effect : Large-Sample Evidence from SEC Investigations
Blackburne, Terrence - 2020
Drawing on financial reporting, institutional, and social psychology theories, we consider whether awareness of SEC scrutiny affects the extent to which managers exercise financial reporting discretion. Because there is a higher probability that the SEC will detect misconduct and impose...
Persistent link: https://www.econbiz.de/10012844687
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The New Financial Reporting Regulatory Landscape and the Accounting Infrastructure : The Path Forward for Professional Accountants
Bala, Swapan Kunar - 2017
The Financial Reporting Act (FRA) has been passed in September 2015 and more than one and a half years have already been elapsed without the establishment of the Financial Reporting Council (FRC), although legal creation of FRC has already been in April 2016. This paper has highlighted a...
Persistent link: https://www.econbiz.de/10012956950