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Why do corporate managers misstate financial statements? The role of option compensation and other factors
Efendi, Jap; Srivastava, Anup; Swanson, Edward P. - In: Journal of Financial Economics 85 (2007) 3, pp. 667-708
Persistent link: https://www.econbiz.de/10005376649
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Stealth Disclosure of Accounting Restatements
Files, Rebecca; Swanson, Edward P.; Tse, Senyo - In: The accounting review : a journal of the American … 84 (2009) 5, pp. 1495-1520
Persistent link: https://www.econbiz.de/10008317416
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Why do corporate managers misstate financial statements? The role of option compensation and other factors
Efendi, Jap; Srivastava, Anup; Swanson, Edward P. - In: Journal of financial economics 85 (2007) 3, pp. 667-708
Persistent link: https://www.econbiz.de/10007761404
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SEC enforcement : does forthright disclosure and cooperation really matter?
Files, Rebecca - In: Journal of accounting & economics 53 (2012) 1/2, pp. 353-374
Persistent link: https://www.econbiz.de/10009512813
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Lenders’ Response to Peer and Customer Restatements
Files, Rebecca; Gurun, Umit G. - In: Contemporary Accounting Research 35 (2018) 1, pp. 464-493
Persistent link: https://www.econbiz.de/10012086988
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Do XBRL fillings enhance informational efficiency? : early evidence from post-earnings announcement drift
Efendi, Jap; Park, Jin Dong; Smith, L. Murphy - In: Journal of business research : JBR 67 (2014) 6, pp. 1099-1105
Persistent link: https://www.econbiz.de/10010364520
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Stock option expense management after SFAS 123R
Efendi, Jap; Ho, Li-chin Jennifer; Tsay, Jeffrey J.; … - In: Review of accounting & finance 13 (2014) 3, pp. 210-231
Persistent link: https://www.econbiz.de/10010421583
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Empirical evidence on repeat restatements
Files, Rebecca; Sharp, Nathan Y.; Thompson, Anne M. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 93-123
Persistent link: https://www.econbiz.de/10010425037
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Longitudinal analysis of voluntary adoption of XBRL on financial reporting
Efendi, Jap; Smith, L. Murphy; Wong, Jeffrey - In: International journal of economics and accounting : IJEA 2 (2011) 2, pp. 173-189
Persistent link: https://www.econbiz.de/10009232620
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SEC Enforcement : Does Forthright Disclosure and Cooperation Really Matter?
Files, Rebecca - 2011
This study examines the conditions under which the Securities and Exchange Commission (SEC) exercises enforcement leniency following a restatement. I explore whether cooperation with SEC staff and forthright disclosure of a restatement (e.g., disclosures reported in a timely and visible manner)...
Persistent link: https://www.econbiz.de/10013133304