Similar Search Results

Shades of Gray : Internal Control Reporting by Chinese U.S.-listed Firms

Baker, Raymond Reed - 2018

Chinese firms listing in the U.S. via reverse mergers (CRMs) have dominated prior media, regulator and research attention. Yet CRMs have effectively ceased, leaving Chinese firms listing via initial public offerings (CIPOs) as the relevant remaining class of Chinese firms listing on U.S....

Persistent link: https://www.econbiz.de/10012940181

Earnings management to avoid delisting from a stock market

Čornanič, Aleš; Novák, Jiri - 2015

We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...

Persistent link: https://www.econbiz.de/10011344396

Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures

Griffin, Paul A. - 2012

This paper examines insider trading around first-time debt covenant violation disclosures in SEC filings, and is interesting from a research and regulatory standpoint for three reasons – delay and infrequency of a first-time disclosure, lack of attention to covenant disclosures by regulators,...

Persistent link: https://www.econbiz.de/10013115646

A Golden Age in Setting National Accounting Standards : The UK’s Accounting Standards Board, 1990–2000

Meeks, Geoff - 2023

At the beginning of the 1990s UK accounting standards were described as a ‘laughing stock’. By the millennium they were widely acclaimed and in some respects world-leading. This paper explores some of the key technical advances in this period, and the political processes employed to secure...

Persistent link: https://www.econbiz.de/10014348913

Earnings management to avoid delisting from a stock market

Čornanič, Aleš; Novák, Jiří - 2015

Persistent link: https://www.econbiz.de/10011533421

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 …

Persistent link: https://www.econbiz.de/10013089427

Chinese Reverse Mergers, Accounting Regimes, and the Rule of Law in China

Templin, Benjamin A. - 2019

Persistent link: https://www.econbiz.de/10012905690

Should the Board Have Control Over Shareholder Proposals? Evidence from China

Zhou, Bruce - 2023

China, I find that a rejection decision would on average cause a corporation to lose 1.59% to 1.95% of its market value. The …-sponsored proposals, and rejections unsupported by external legal counsels. I further find that the two stock exchanges in China are …. I also recommend China establish an SEC-style review process for the board’s rejection decisions, with the exchanges as …

Persistent link: https://www.econbiz.de/10014263086

Earnings Announcements in China : Overnight-Intraday Disparity

Liu, Junhao; Hope, Ole-Kristian; Hu, Danqi - 2023

Based on a unique arrangement of trading and disclosure times around earnings announcements in the Chinese stock market, we provide evidence of a striking overnight-intraday disparity in terms of the reaction to earnings news. Specifically, we find that the overnight period exhibits a strong and...

Persistent link: https://www.econbiz.de/10014348722

It is Easy to Be Brave from a Safe Distance : Proximity to the SEC and Insider Trading

Nguyen, Trung - 2017

We use hand-collected data from SEC's litigation releases for insider trading violations to examine the effect of geographic distance on its enforcement activities and insider trading activities. First, we find that the SEC is more likely to investigate companies that are closer to its offices....

Persistent link: https://www.econbiz.de/10012946163

1
2
3
4
5
6
7
8
9
10
Next
Last