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Topics

Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
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Initial Public Offerings (IPO)
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Key Audit Matters
Late Filings
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Non-GAAP
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PCAOB
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Quality of Reporting
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SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

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Results: 37

Shareholder Litigation Rights and Stock Price Crash Risk
2021-04-22
Authors

Ivan Obaydin (University of Adelaide) Ralf Zurbruegg (University of Adelaide) Md Noman Hossain (University of Texas Rio Grande Valley) Binay Adhikari (University of Texas at San Antonio) Ahmed Elnahas (University of Texas)

Topics
Corporate + Legal Litigation
The Importance of Financial Misconduct of Institutional Investors on Corporate Social Responsibility
2021-04-12
Authors

Samuel B. Bonsall (Pennsylvania State University) Babak Mammadov (Clemson University) Blerina Bela Zykaj (Clemson University)

Topics
Corporate + Legal Shareholder Activism
Is Corporate Governance Priced in the Option Market? Evidence from Shareholder Proposals
2021-03-13
Authors

Jimmy Chengyuan Qu (Nanyang Business School)

Topics
Corporate + Legal Shareholder Activism
Do U.S. Firms Disguise Acquisitions to Avoid Taxes?
2021-03-09
Authors

Jeremiah Harris (Kent State University) William O'Brien (University of Illinois at Chicago)

Topics
Corporate + Legal Indefinitely Reinvested Foreign Earnings Tax
Qualitative Characteristics of Non-GAAP Disclosures and Non-GAAP Earnings Quality
2021-03-09
Authors

Han-Chung Chen (National Taipei University) Yen-Jung Lee (National Taiwan University) Sheng-Yi Lo (Feng Chia University) Yong Yu (University of Texas at Austin)

Topics
Corporate + Legal SEC Comment Letters
Female Directors: Why Are Some Less Informed Than Others?
2021-03-01
Authors

Shawn Mobbs (University of Alabama) Yongxian Tan (University of Otago) Shage Zhang (Trinity University)

Topics
Audit + Compliance Corporate + Legal
Corporate In-house Human Capital Investments in Accounting
2021-02-21
Authors

Xia Chen (Singapore Management University) Qiang Cheng (Singapore Management University) Travis Chow (The University of Hong Kong) Yanju Liu (Hong Kong Baptist University)

Topics
Audit + Compliance Corporate + Legal Financial Restatements SEC Comment Letters
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero
2020-12-02
Authors

Novia X. Chen (University of Houston) Tiana Lehmer (University of California, Irvine)

Topics
Corporate + Legal Indefinitely Reinvested Foreign Earnings
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws
2020-11-19
Authors

Hariom Manchiraju (Indian School of Business, Hyderabad) Vivek Pandey (University of Southern California) K.R. Subramanyam (University of Southern California)

Topics
Corporate + Legal Litigation
Alternative Evidence and Views on Asymmetric Loan Loss Provisioning
2020-10-26
Authors

Anne Beatty (Ohio State University) Scott Liao (University of Toronto)

Topics
Corporate + Legal SEC Comment Letters