-
4
-
-
0007066688
-
The detection of earnings manipulation
-
September/October
-
Beneish M.D. The detection of earnings manipulation. Financial Analysts Journal 1999, (September/October):24-36.
-
(1999)
Financial Analysts Journal
, pp. 24-36
-
-
Beneish, M.D.1
-
6
-
-
27844554315
-
Emphasis on pro forma versus GAAP earnings in quarterly press releases: determinants, SEC intervention and market reactions
-
Bowen R.M., Davis A.K., Matsumoto D.A. Emphasis on pro forma versus GAAP earnings in quarterly press releases: determinants, SEC intervention and market reactions. The Accounting Review 2005, 80(4):1011-1038.
-
(2005)
The Accounting Review
, vol.80
, Issue.4
, pp. 1011-1038
-
-
Bowen, R.M.1
Davis, A.K.2
Matsumoto, D.A.3
-
7
-
-
79955574286
-
Are investors confused by restatements after Sarbanes-Oxley?
-
Burks J.J. Are investors confused by restatements after Sarbanes-Oxley?. The Accounting Review 2011, 86(2):507-539.
-
(2011)
The Accounting Review
, vol.86
, Issue.2
, pp. 507-539
-
-
Burks, J.J.1
-
8
-
-
29244483408
-
The impact of performance-based compensation on misreporting
-
Burns N., Kedia S. The impact of performance-based compensation on misreporting. Journal of Financial Economics 2006, 79:35-67.
-
(2006)
Journal of Financial Economics
, vol.79
, pp. 35-67
-
-
Burns, N.1
Kedia, S.2
-
9
-
-
79952362046
-
Predicting material accounting misstatements
-
Dechow P.M., Ge W., Larson C.R., Sloan R.G. Predicting material accounting misstatements. Contemporary Accounting Research 2011, 28(1):17-82.
-
(2011)
Contemporary Accounting Research
, vol.28
, Issue.1
, pp. 17-82
-
-
Dechow, P.M.1
Ge, W.2
Larson, C.R.3
Sloan, R.G.4
-
10
-
-
2142720242
-
Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC
-
Dechow P.M, Sloan R.G., Sweeney A.P. Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 1996, 13(1):1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, Issue.1
, pp. 1-36
-
-
Dechow, P.M.1
Sloan, R.G.2
Sweeney, A.P.3
-
11
-
-
84857057881
-
The Geography of SEC Enforcement and Auditor Reporting for Financially Distressed Clients
-
Working Paper. University of Southern California, University of Missouri at Columbus, and University of Oregon.
-
DeFond, M.L, Francis, J.R., Hu, X., 2011. The Geography of SEC Enforcement and Auditor Reporting for Financially Distressed Clients. Working Paper. University of Southern California, University of Missouri at Columbus, and University of Oregon.
-
(2011)
-
-
DeFond, M.L.1
Francis, J.R.2
Hu, X.3
-
12
-
-
84857039228
-
The Dbriefs Corporate Governance Series Presents: SEC Investigations: What to Expect if the SEC Comes Knocking
-
Deloitte, L.L.P., 2009. The Dbriefs Corporate Governance Series Presents: SEC Investigations: What to Expect if the SEC Comes Knocking. http://www.deloitte.com.
-
(2009)
-
-
Deloitte, L.L.P.1
-
13
-
-
33645166634
-
Is there a link between executive equity incentives and accounting fraud?
-
Erickson M., Hanlon M., Maydew E. Is there a link between executive equity incentives and accounting fraud?. Journal of Accounting Research 2006, 44(1):113-143.
-
(2006)
Journal of Accounting Research
, vol.44
, Issue.1
, pp. 113-143
-
-
Erickson, M.1
Hanlon, M.2
Maydew, E.3
-
14
-
-
0001746484
-
The financial and market effects of the SEC's accounting and auditing enforcement releases
-
Feroz E., Park K., Pastena V. The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research 1991, 29(Supplement):107-142.
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.SUPPL.
, pp. 107-142
-
-
Feroz, E.1
Park, K.2
Pastena, V.3
-
16
-
-
72149127909
-
Stealth disclosure of accounting restatements
-
Files R., Swanson E., Tse S. Stealth disclosure of accounting restatements. The Accounting Review 2009, 84(5):1495-1520.
-
(2009)
The Accounting Review
, vol.84
, Issue.5
, pp. 1495-1520
-
-
Files, R.1
Swanson, E.2
Tse, S.3
-
17
-
-
84857056058
-
-
National Directors Institute, Chicago, IL, Foley & Lardner LLP
-
Foley & Lardner LLP New Developments in SEC Enforcement 2005, National Directors Institute, Chicago, IL.
-
(2005)
New Developments in SEC Enforcement
-
-
-
18
-
-
84857043104
-
General Accounting Office (GAO)
-
Financial Statement Restatement Database. Report 03-395R (January). Government Printing Office, Washington, DC.
-
General Accounting Office (GAO), 2003. Financial Statement Restatement Database. Report 03-395R (January). Government Printing Office, Washington, DC.
-
(2003)
-
-
-
19
-
-
84857046713
-
General Accounting Office (GAO)
-
Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities. Report 06-678 (July). Government Printing Office, Washington, DC.
-
General Accounting Office (GAO), 2006a. Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities. Report 06-678 (July). Government Printing Office, Washington, DC.
-
(2006)
-
-
-
20
-
-
84857046713
-
General Accounting Office (GAO)
-
Financial Restatement Database. Report 06-1053R (August). Government Printing Office, Washington, DC.
-
General Accounting Office (GAO), 2006b. Financial Restatement Database. Report 06-1053R (August). Government Printing Office, Washington, DC.
-
(2006)
-
-
-
21
-
-
84862245910
-
Getting It Wrong the First Time: A Look at 2005's Record-Breaking Year for Corporate Restatements Shows Why Investors Can't Afford a Return to Pre-Enron Securities Regulation
-
Glass Lewis & Co., LLP, San Francisco.
-
Glass Lewis & Co., LLP, 2006. Getting It Wrong the First Time: A Look at 2005's Record-Breaking Year for Corporate Restatements Shows Why Investors Can't Afford a Return to Pre-Enron Securities Regulation. San Francisco.
-
(2006)
-
-
-
22
-
-
84857047077
-
Discretionary Disclosure and Market Reactions to Restatements
-
Working Paper. Temple University, University of Miami, Lehigh University and University of North Texas.
-
Gordon, E.A., Henry, E., Peytcheva, M., Sun, L., 2009. Discretionary Disclosure and Market Reactions to Restatements. Working Paper. Temple University, University of Miami, Lehigh University and University of North Texas.
-
(2009)
-
-
Gordon, E.A.1
Henry, E.2
Peytcheva, M.3
Sun, L.4
-
23
-
-
0004296209
-
-
Prentice-Hall, Upper Saddle River, NJ
-
Greene W.H. Econometric Analysis 2008, Prentice-Hall, Upper Saddle River, NJ. 6th ed.
-
(2008)
Econometric Analysis
-
-
Greene, W.H.1
-
25
-
-
0000125534
-
Sample selection bias as a specification error
-
Heckman J. Sample selection bias as a specification error. Econometrica 1979, 47:153-161.
-
(1979)
Econometrica
, vol.47
, pp. 153-161
-
-
Heckman, J.1
-
26
-
-
59049085121
-
The importance of distinguishing errors from irregularities in restatement research: the case of restatements and CEO/CFO turnover
-
Hennes K., Leone A., Miller B. The importance of distinguishing errors from irregularities in restatement research: the case of restatements and CEO/CFO turnover. The Accounting Review 2008, 83:1487-1519.
-
(2008)
The Accounting Review
, vol.83
, pp. 1487-1519
-
-
Hennes, K.1
Leone, A.2
Miller, B.3
-
27
-
-
0742321678
-
Limited attention, information disclosure, and financial reporting
-
Hirshleifer D., Teoh S.H. Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics 2003, 36:337-386.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 337-386
-
-
Hirshleifer, D.1
Teoh, S.H.2
-
28
-
-
58449129115
-
Managerial incentives and corporate fraud: the sources of incentives matter
-
Johnson S.A., Ryan H.E., Tian Y.S. Managerial incentives and corporate fraud: the sources of incentives matter. Review of Finance 2009, 13:115-145.
-
(2009)
Review of Finance
, vol.13
, pp. 115-145
-
-
Johnson, S.A.1
Ryan, H.E.2
Tian, Y.S.3
-
29
-
-
0001353815
-
Optimal law enforcement with self-reporting of behavior
-
Kaplow L., Shavell S. Optimal law enforcement with self-reporting of behavior. Journal of Political Economy 1994, 102:583-606.
-
(1994)
Journal of Political Economy
, vol.102
, pp. 583-606
-
-
Kaplow, L.1
Shavell, S.2
-
32
-
-
43849085245
-
The Legal Penalties for Financial Misrepresentation
-
Working Paper. University of Washington, Texas A&M University, and American University.
-
Karpoff, J.M., Lee, D.S., Martin, G.S., 2008c. The Legal Penalties for Financial Misrepresentation. Working Paper. University of Washington, Texas A&M University, and American University.
-
(2008)
-
-
Karpoff, J.M.1
Lee, D.S.2
Martin, G.S.3
-
33
-
-
79953029068
-
Do the SEC's enforcement preferences affect corporate misconduct?
-
Kedia S., Rajgopal S. Do the SEC's enforcement preferences affect corporate misconduct?. Journal of Accounting and Economics 2011, 51:259-278.
-
(2011)
Journal of Accounting and Economics
, vol.51
, pp. 259-278
-
-
Kedia, S.1
Rajgopal, S.2
-
36
-
-
84857039227
-
McTague Enforcement Staff has Strong Interest in Monitoring Internal Probes, Official Says
-
National Association of Criminal Defense Lawyers, (May 11)
-
McTague Enforcement Staff has Strong Interest in Monitoring Internal Probes, Official Says 2007, National Association of Criminal Defense Lawyers, (May 11).
-
(2007)
-
-
-
37
-
-
84857047141
-
Principles-based Versus Rules-based Standards and Earnings Management
-
Working Paper. University of Iowa.
-
Mergenthaler, R.D., 2009. Principles-based Versus Rules-based Standards and Earnings Management. Working Paper. University of Iowa.
-
(2009)
-
-
Mergenthaler, R.D.1
-
38
-
-
79955617849
-
Restating under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions
-
Working Paper. University of Arkansas, University of Kansas, and Texas A&M University.
-
Myers, L., Scholz, S., Sharp, N., 2010. Restating under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions. Working Paper. University of Arkansas, University of Kansas, and Texas A&M University.
-
(2010)
-
-
Myers, L.1
Scholz, S.2
Sharp, N.3
-
40
-
-
1342301282
-
The circumstances and legal consequences of non-GAAP reporting: evidence from restatements
-
Palmrose Z-V, Scholz S. The circumstances and legal consequences of non-GAAP reporting: evidence from restatements. Contemporary Accounting Research 2004, 21(1):139-180.
-
(2004)
Contemporary Accounting Research
, vol.21
, Issue.1
, pp. 139-180
-
-
Palmrose, Z.-V.1
Scholz, S.2
-
41
-
-
84857056055
-
Accounting Complexity and Misreporting: Manipulation or Mistake?
-
Working Paper. University of Oregon.
-
Peterson, K., 2008. Accounting Complexity and Misreporting: Manipulation or Mistake? Working Paper. University of Oregon.
-
(2008)
-
-
Peterson, K.1
-
42
-
-
77249126258
-
Restatements: Investor Response and Firm Reporting Choices
-
Working Paper. University of Utah and Indiana University.
-
Plumlee, M., Yohn, T., 2008. Restatements: Investor Response and Firm Reporting Choices. Working Paper. University of Utah and Indiana University.
-
(2008)
-
-
Plumlee, M.1
Yohn, T.2
-
43
-
-
65249096657
-
The Changing Nature and Consequences of Public Company Financial Restatements 1997-2006
-
The Department of the Treasury (April).
-
Scholz, S., 2008. The Changing Nature and Consequences of Public Company Financial Restatements 1997-2006. The Department of the Treasury (April).
-
(2008)
-
-
Scholz, S.1
-
44
-
-
84993011415
-
Securities and Exchange Commission (SEC)
-
Report of Investigation and Commission Statement on the Relationship of Cooperation to Agency Enforcement Divisions. AAER Release No 1470 (October).
-
Securities and Exchange Commission (SEC), 2001. Report of Investigation and Commission Statement on the Relationship of Cooperation to Agency Enforcement Divisions. AAER Release No 1470 (October).
-
(2001)
-
-
-
45
-
-
79957471814
-
Securities and Exchange Commission (SEC)
-
Performance and Accountability Report (May). Washington, DC.
-
Securities and Exchange Commission (SEC), 2004a. Performance and Accountability Report (May). Washington, DC. http://www.sec.gov/about/secpar.shtml.
-
(2004)
-
-
-
46
-
-
79957471814
-
Securities and Exchange Commission (SEC)
-
Final Rule: Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date (August).
-
Securities and Exchange Commission (SEC), 2004b. Final Rule: Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date (August). http://www.sec.gov/rules/final/33-8400.htm.
-
(2004)
-
-
-
47
-
-
84857055763
-
Securities and Exchange Commission (SEC)
-
Enforcement Manual, Section 6 (January).
-
Securities and Exchange Commission (SEC), 2010. Enforcement Manual, Section 6 (January). http://www.sec.gov/divisions/enforce/enforcementmanual.pdf.
-
(2010)
-
-
-
48
-
-
84857056374
-
The delisting bias in CRSP data
-
Shumway T. The delisting bias in CRSP data. The Journal of Finance 1997, 53(1):1131-1147.
-
(1997)
The Journal of Finance
, vol.53
, Issue.1
, pp. 1131-1147
-
-
Shumway, T.1
-
49
-
-
21344476154
-
Why firms voluntarily disclose bad news
-
Skinner D. Why firms voluntarily disclose bad news. Journal of Accounting Research 1994, 32(1):38-60.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.1
, pp. 38-60
-
-
Skinner, D.1
-
50
-
-
34548259858
-
Is openness penalized? Stock returns around earnings warnings
-
Tucker J.W. Is openness penalized? Stock returns around earnings warnings. The Accounting Review 2007, 82(4):1055-1087.
-
(2007)
The Accounting Review
, vol.82
, Issue.4
, pp. 1055-1087
-
-
Tucker, J.W.1
-
51
-
-
0000095552
-
A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
-
White H. A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica 1980, 48(4):817-838.
-
(1980)
Econometrica
, vol.48
, Issue.4
, pp. 817-838
-
-
White, H.1
-
52
-
-
1342280173
-
Earnings Restatements: A Capital Market Perspective
-
Working Paper. Hong Kong University of Science and Technology.
-
Wu, M., 2002. Earnings Restatements: A Capital Market Perspective. Working Paper. Hong Kong University of Science and Technology.
-
(2002)
-
-
Wu, M.1
|