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Rationalizing the Dodd-Frank clawback
Fried, Jesse M. - 2016
On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...
Persistent link: https://www.econbiz.de/10011578666
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A financial autopsy on the CEGB : lessons for privatization
Heald, David - In: Energy policy 17 (1989) 4, pp. 337-350
Persistent link: https://www.econbiz.de/10001067738
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Reporting accountant appointments and accounting restatements : evidence from UK private companies
Clatworthy, Mark; Peel, Michael J. - In: The British accounting review : the journal of the … 53 (2021) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10012545514
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From "rock stars" to "hygiene factors" : teachers at private accountancy tuition providers
Gebreiter, Florian; Davies, Matt; Finley, Simon; Gee, Lara - In: Accounting history : journal of the Accounting History … 23 (2018) 1/2, pp. 138-150
Persistent link: https://www.econbiz.de/10011875056
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Critical accounting scholarship and social movements : the case of rail privatisation in Britain
Haines-Doran, Tom - In: Critical perspectives on accounting : an international … 86 (2022), pp. 1-19
Persistent link: https://www.econbiz.de/10013366481
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A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly
Pérez-Chamorro, Vicente; Casasola-Balsells, Araceli; … - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-16
Persistent link: https://www.econbiz.de/10015066938
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Historical innovations in the regulation of business and accounting practices : a comparison of absolutism and liberal democracy
Baker, C. Richard; Quéré, Bertrand P. - In: Accounting history : journal of the Accounting History … 20 (2015) 3, pp. 250-265
Persistent link: https://www.econbiz.de/10011440862
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The contradictory consequences of regulation : the influence of filing abbreviated account on UK small company performance
Kitching, John; Kašperová, Eva; Collis, Jill - In: International small business journal : researching … 33 (2015) 7, pp. 671-688
Persistent link: https://www.econbiz.de/10011384131
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The dark side of the industrialisation of accountancy : innovation, commoditization, colonization and competitiveness
Gardner, Emma C.; Bryson, John R. - In: Industry and innovation 28 (2021) 1, pp. 42-57
Persistent link: https://www.econbiz.de/10012414857
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808