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The link between corporate governance and corporate financial misconduct : a review of archival studies and implications for future research
Velte, Patrick - In: Management review quarterly 73 (2023) 1, pp. 353-411
Persistent link: https://www.econbiz.de/10014227435
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The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research
Velte, Patrick - In: Management Review Quarterly 73 (2021) 1, pp. 353-411
restatements, enforcement activities and fraud as corporate financial misconduct. Applying an agency-theoretical view, we mainly … restatements on the one hand and the group and individual level of corporate governance on the other hand are dominant in our … literature review. Enforcement actions and fraud events as misconduct proxies, and the firm and institutional level of corporate …
Persistent link: https://www.econbiz.de/10014501577
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Political connections, tacit power and corporate misconduct
McCarten, Matthew; Diaz-Rainey, Ivan; Roberts, Helen; … - In: Journal of business finance & accounting : JBFA 49 (2022) 9/10, pp. 1530-1552
Persistent link: https://www.econbiz.de/10013468698
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Commentary on ESMA Guidelines on enforcement of financial information
Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - 2013
Consultation Paper "ESMA Guidelines on enforcement of financial information". …
Persistent link: https://www.econbiz.de/10010475102
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Commentary on ESMA Guidelines on enforcement of financial information
Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - 2013
Consultation Paper "ESMA Guidelines on enforcement of financial information". …
Persistent link: https://www.econbiz.de/10010472115
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The valuation impact of SEC enforcement actions on nontarget foreign firms
Silvers, Roger - In: Journal of accounting research 54 (2016) 1, pp. 187-233
Persistent link: https://www.econbiz.de/10011450987
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Does SOX 404 have teeth? : consequences of the failure to report existing internal control weaknesses
Rice, Sarah C.; Weber, David P.; Wu, Biyu - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 1169-1200
Persistent link: https://www.econbiz.de/10011295563
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Textual classification of SEC comment letters
Ryans, James P. - In: Review of accounting studies 26 (2021) 1, pp. 37-80
Persistent link: https://www.econbiz.de/10012498380
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Commentary on ESMA Guidelines on enforcement of financial information
Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - Research Center SAFE (Sustainable Architecture for … - 2013
Consultation Paper "ESMA Guidelines on enforcement of financial information". …
Persistent link: https://www.econbiz.de/10011163877
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Valuation consequences of clawback provisions
Iskandar-Datta, Mai E.; Jia, Yonghong - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 171-198
Persistent link: https://www.econbiz.de/10009711740