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Keywords: enforcement
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Journal Articles
The Accounting Review (2024) 99 (2): 169–194.
Published: 01 March 2024
.... Editor’s note: Accepted by Jeremy Bertomeu, under the Senior Editorship of W. Robert Knechel. 18 11 2020 26 07 2023 07 08 2023 2024 compensation contract disclosure coordination scrutiny earnings management externalities enforcement Regulatory institutions often...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (3): 227–247.
Published: 01 May 2022
...Robert H. Davidson; Christo Pirinsky ABSTRACT We analyze whether exposure to an SEC insider trading enforcement action affects how insiders trade. We find that following an insider trading enforcement action at one firm, exposed insiders earn significantly lower abnormal profits from their trades...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (3): 313–341.
Published: 01 May 2021
..., TX, USA. Editor's note: Accepted by Mark T. Bradshaw, under the Senior Editorship of Mary E. Barth. 1 10 2017 1 5 2020 2021 SEC comment letter enforcement error detection restatement Effective enforcement of securities regulations plays an important role...
Journal Articles
The Accounting Review (2019) 94 (4): 45–76.
Published: 01 July 2019
... August 2018 2019 earnings management multinational corporations subsidiaries consolidation regulatory arbitrage enforcement regulation We examine the determinants of earnings management location within multinational corporations (MNCs). The importance of MNCs...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (4): 437–446.
Published: 01 July 2019
..., showing that large oil and gas firms reported higher tax expense in the 1970s, in line with attempts to deflect additional windfall profits' taxes. taxation enforcement accounting for income taxes I am immensely honored to receive this opportunity with my University of Michigan classmate Dr...
Journal Articles
The Accounting Review (2018) 93 (6): 149–180.
Published: 01 November 2018
... impairment incidence is negatively associated with economic performance, but also related to proxies for managerial and firm-level incentives. In addition, whereas goodwill impairment tends to be timely for firms in high enforcement countries, firms in low enforcement countries tend to be less responsive...
Journal Articles
The Accounting Review (2018) 93 (1): 187–211.
Published: 01 January 2018
... for measurement differences, macro-economic factors, and firm reporting incentives. Further, impairment losses under IFRS are more predictive in high-enforcement countries. JEL Classifications: D78; F02; M16; M41; G38. Data Availability: Data used are available from sources identified in the paper. U.S...
Journal Articles
The Accounting Review (2015) 90 (3): 1201–1240.
Published: 01 May 2015
... and internal control weaknesses. Firms from weak rule of law countries show no significant association. We interpret these findings as home country enforcement affecting firms' likelihood of detecting and reporting existing accounting misstatements. This suggests that for U.S.-listed foreign firms, less...
Journal Articles
The Accounting Review (2015) 90 (3): 1169–1200.
Published: 01 May 2015
...Sarah C. Rice; David P. Weber; Biyu Wu ABSTRACT We examine various penalties that could serve as enforcement mechanisms for Sarbanes-Oxley (SOX) Section 404. We focus on firms with restatements, some of which had previously reported their control weaknesses as required and some of which...