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Keywords: event study
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Journal Articles
Journal Articles
The Accounting Review (2023) 98 (1): 285–315.
Published: 01 January 2023
..., and political choices in response to proposed regulation and indicate that the appropriate date for an event study may be the regulation’s announcement date rather than its adoption or implementation dates. JEL Classifications: G14; G21; G28; M41; M48. We thank Anne Beatty, Robert Bushman, Bryan Cloyd...
Journal Articles
The Accounting Review (2019) 94 (3): 251–277.
Published: 01 May 2019
... quarterly reporters to non-quarterly reporting firms. JEL Classifications: M41; M48. December 2016 July 2018 2019 event study firm value quarterly reporting regression discontinuity Singapore We thank Maximilian Muhn for many fruitful and inspiring discussions. We also...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (1): 183–211.
Published: 01 January 2017
... Pincus. January 2014 April 2016 mandatory audit firm rotation event study PCAOB investor perception The theme of the Public Company Accounting Oversight Board's (PCAOB or Board) 2014 Annual Report, as expressed on the Report's front cover, is “protecting investors.” Auditor...
Journal Articles
The Accounting Review (2014) 89 (1): 1–26.
Published: 01 January 2014
.... Editor's note: Invited. July 2013 August 2013 2014 Ball-Brown earnings usefulness timeliness anomalies event study It is futile to expect a “financial position” to be “fairly presented” if the asset components...