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Keywords: regulation
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Journal Articles
The Accounting Review 1–28.
Published: 30 November 2023
... shareholder activism corporate governance regulation THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 28 American Accounting Association DOI: 10.2308/TAR-2021-0596 Say on Pay Laws and Insider Trading Thomas Bourveau Columbia University Francois Brochet Boston University Fabrizio Ferri University...
Journal Articles
The Accounting Review (2023) 98 (3): 335–366.
Published: 01 May 2023
... quality regulation restatements sanctions The Sarbanes-Oxley Act of 2002 created the Public Company Accounting Oversight Board (PCAOB), which introduced public regulation of the auditing profession and ended an era of self-regulation ( Hilary and Lennox 2005 ). The cost-benefit tradeoffs...
Journal Articles
The Accounting Review (2023) 98 (2): 149–175.
Published: 01 March 2023
... 2021 11 05 2022 31 05 2022 2023 non-GAAP SEC comment letters regulation Over the past two decades, it has become common practice for market participants to evaluate a company’s performance using non-GAAP earnings ( Bentley, Christensen, Gee, and Whipple 2018...
Journal Articles
The Accounting Review (2023) 98 (1): 285–315.
Published: 01 January 2023
...Bradley E. Hendricks; Jed J. Neilson; Catherine Shakespeare; Christopher D. Williams ABSTRACT Regulation is often proposed, developed, and finalized over a lengthy rule-making period prior to its adoption. We examine the period over which banking authorities discussed, adopted, and implemented...
Journal Articles
The Accounting Review (2022) 97 (5): 139–161.
Published: 01 September 2022
... severity and decreases as the litigation progresses over time. Overall, our results highlight the role of federally accessible court filings in facilitating the market's pricing of defendant firms. JEL Classifications: K41; M40; M41; M48. litigation regulation PACER A hallmark of the U.S...
Journal Articles
The Accounting Review (2022) 97 (4): 371–397.
Published: 01 July 2022
... prior to economic news events, such as acquisition announcements, earnings announcements, or class action lawsuits ( Wei and Zhou 2016 ; Kedia and Zhou 2014 ; Billings and Klein 2011 ). corporate disclosure market transparency bond market price transparency TRACE regulation I study...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2021) 96 (2): 231–259.
Published: 01 March 2021
... policyholder rebates. Our study illustrates how a combination of regulatory design choices and lax oversight can weaken the effectiveness of accounting-based regulation and have substantial economic consequences. We thank Jim Carson, Anne Ehinger, Cameron Ellis, Meg Esson, Steve Fier, Josh Frederick...
Journal Articles
The Accounting Review (2020) 95 (5): 399–433.
Published: 01 September 2020
... a “deficiency-free” inspection report by issuing additional external capital amounting to 1.4 percent of assets and increasing investment by 0.5 percent of assets. These effects are larger for (1) financially constrained companies and (2) companies located in countries where there is no regulator...
Journal Articles
The Accounting Review (2019) 94 (6): 309–335.
Published: 01 November 2019
...Sehwa Kim; Seil Kim; Stephen G. Ryan ABSTRACT We examine economic consequences of U.S. bank regulators' phased removal of the prudential filter for accumulated other comprehensive income for advanced approaches banks beginning on January 1, 2014. The primary effect of the AOCI filter is to exclude...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (4): 45–76.
Published: 01 July 2019
... in subsidiaries from countries with more lenient regulations. Taken together, our findings yield important insights on the drivers of earnings management location within the firm and highlight the need for better cross-country coordination in regulatory design. JEL Classifications: F23; G15; G34; G38; M41; M48...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (4): 141–172.
Published: 01 July 2019
... roles that a securities lawyer could perform in the context of corporate disclosure: client advocate and gatekeeper. When serving as a client advocate, the securities lawyer defends the client's existing disclosure positions by acting as a bulwark between the company and the regulator. Although...
Journal Articles
The Accounting Review (2018) 93 (3): 1–24.
Published: 01 May 2018
....” Editor's note: Accepted by Mohan Venkatachalam, under the Senior Editorship of Mark L. DeFond. May 2016 September 2017 2018 financial reporting frequency banking regulation asset quality lending We examine the effects of financial reporting frequency on the quality...
Journal Articles
The Accounting Review (2016) 91 (1): 119–152.
Published: 01 January 2016
...Frank Heflin; William J. Kross; Inho Suk ABSTRACT We document that the effect of Regulation Fair Disclosure (FD) on public management earnings forecasts (MFs) is asymmetric. Our results suggest that FD increased managers' use of MFs as a downward-guidance mechanism to help achieve meeting...
Journal Articles
The Accounting Review (2015) 90 (5): 1969–1994.
Published: 01 September 2015
... IFRS regulation This paper examines how earnings management behavior is influenced by the reporting regulatory environment. Earnings management can create information asymmetry between management and investors by making it difficult for financial statement users to accurately assess...
Journal Articles
The Accounting Review (2015) 90 (3): 917–939.
Published: 01 May 2015
... ability to benefit from concealing and diverting firm value. It is optimal to maintain a partially informed board to the mutual benefit of shareholders and managers, and for firms in a stricter control environment to maintain a more informed board. Due to the indirect effect on SHC, regulations...
Journal Articles
Journal Articles
The Accounting Review (2014) 89 (4): 1421–1452.
Published: 01 July 2014
... ownership, liquidity, and market valuation relative to a matched sample of control firms. We also examine the differential impact the exogenous shock of Regulation Fair Disclosure (Reg FD) had on firms with an established professional IR department. We find these IR firms more than doubled their level...
Journal Articles
The Accounting Review (2013) 88 (3): 1041–1067.
Published: 01 May 2013
... financial reporting quality regulation cost shifting agency problems donor sophistication A central question facing accounting researchers and standard-setters is the extent to which users of financial reports are able to disentangle and differentially...
Journal Articles
The Accounting Review (2012) 87 (3): 807–837.
Published: 01 May 2012
... to be declared, and where financial results could be manipulated by secret reserves. In 1947, France established the Plan comptable général, or National Accounting Plan, a detailed, codified regulation of company accounting, which France then exported to Belgium and Spain and eventually to Portugal...