Showing 71 - 80 of 145,128
Persistent link: https://www.econbiz.de/10014458971
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
misbehavior? From a public interest view, we would expect “effective” regulation to ex ante mitigate agency conflicts between … country level yields the following insights: (i) Corporate scandals are an antecedent to regulation over long stretches of … time, suggesting that regulators are typically less flexible and informed than firms. (ii) Regulation is positively related …
Persistent link: https://www.econbiz.de/10012934117
), Corporate Scandals and Regulation, Journal of Accounting Research 56(2): 617–671: a brief overview of the country's historical … the episodes of corporate scandals and (accounting) regulation that we identified (including a few illustrative examples …
Persistent link: https://www.econbiz.de/10012934134
misbehavior? From a public interest view, we would expect “effective” regulation to ex ante mitigate agency conflicts between … country level yields the following insights: (i) Corporate scandals are an antecedent to regulation over long stretches of … time, suggesting that regulators are typically less flexible and informed than firms. (ii) Regulation is positively related …
Persistent link: https://www.econbiz.de/10012913226
misbehavior? From a public interest view, we would expect “effective” regulation to ex ante mitigate agency conflicts between … country level yields the following insights: (1) Corporate scandals are an antecedent to regulation over long stretches of … time, suggesting that regulators are typically less flexible and informed than firms. (2) Regulation is positively related …
Persistent link: https://www.econbiz.de/10012914799
regulators are faced today with the daunting task of how best to approach its regulation in order to foster innovation and … in automated trading. Rather, any effective and future-proof AI-targeting regulation should be proportionate to the …
Persistent link: https://www.econbiz.de/10014238860
This monograph provides an overview of the theories of disclosure regulation and recent developments in the disclosure … regulation literature. We organize our discussion around three basic questions. First, why do we need to regulate corporate … disclosure in the financial market? Second, which theories explain the current state of disclosure regulation? Third, what are …
Persistent link: https://www.econbiz.de/10013405871
to proposed SEC short-term borrowing disclosure regulation. Using event study methodology and two event dates -- that is … provides evidence that a “one-size-fits-all” approach to regulation is undesirable …
Persistent link: https://www.econbiz.de/10013030158
regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the … to firm-specific and market-wide economic outcomes. Understanding these links is important when evaluating regulation. We … then synthesize the empirical evidence on the economic effects of disclosure regulation and reporting standards, including …
Persistent link: https://www.econbiz.de/10012935619