Using industry classification codes to sample high-technology firms: Analysis and recommendations
CO Kile, ME Phillips - Journal of Accounting, Auditing & …, 2009 - journals.sagepub.com
This study develops procedures for selecting and partitioning samples of high-technology
firms for North American Industry Classification System (NAICS), Global Industry …
firms for North American Industry Classification System (NAICS), Global Industry …
The role of information and financial reporting in corporate governance and debt contracting
We review recent literature on the role of financial reporting transparency in reducing
governance-related agency conflicts among managers, directors, and shareholders, as well …
governance-related agency conflicts among managers, directors, and shareholders, as well …
[图书][B] Pay without performance: The unfulfilled promise of executive compensation
As this book clearly demonstrates, structural flaws in corporate governance have produced
widespread distortions in executive pay. Pay without Performance presents a disconcerting …
widespread distortions in executive pay. Pay without Performance presents a disconcerting …
[图书][B] Earnings management
J Ronen - 2008 - Springer
Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …
Extreme estimation uncertainty in fair value estimates: Implications for audit assurance
BE Christensen, SM Glover… - Auditing: A Journal of …, 2012 - publications.aaahq.org
The overall complexity and estimation uncertainty inherent in financial statements have
increased in recent decades; however, the related reports and services have changed very …
increased in recent decades; however, the related reports and services have changed very …
Political connections and minority-shareholder protection: Evidence from securities-market regulation in China
We examine the wealth effects of 3 regulatory changes designed to improve minority-
shareholder protection in the Chinese stock markets. Using the value of a firm's related-party …
shareholder protection in the Chinese stock markets. Using the value of a firm's related-party …
The Sarbanes‐Oxley Act of 2002 and capital‐market behavior: Early evidence
Abstract The Sarbanes‐Oxley Act of 2002 (“the Act”) was enacted in response to numerous
corporate and accounting scandals. It aims to reinforce corporate accountability and …
corporate and accounting scandals. It aims to reinforce corporate accountability and …
Economic consequences of increasing the conformity in accounting for uncertain tax benefits
Commentary during the development of FASB Interpretation no. 48 suggests the
interpretation could be costly for firms because new disclosure requirements could be used …
interpretation could be costly for firms because new disclosure requirements could be used …
The role of accounting in the design of CEO equity compensation
We examine the role of accounting in CEO equity compensation design. For a sample of
ExecuComp firms in 1995–2001, we find that financial reporting concerns are positively …
ExecuComp firms in 1995–2001, we find that financial reporting concerns are positively …
Recognition versus disclosure of fair values
This paper examines pricing differences across recognized and disclosed fair values. We
build on prior literature by examining two theoretical causes of such differences: lower …
build on prior literature by examining two theoretical causes of such differences: lower …