-
1
-
-
1342301280
-
-
reliance on earnings, Working Paper
-
Anderson, K. L. and Yohn, T. L. 2002. "The effect of 10-K restatements on firm value, information asymmetries, and investors'". reliance on earnings, Working Paper
-
(2002)
The effect of 10-K restatements on firm value, information asymmetries, and investors
-
-
Anderson, K.L.1
Yohn, T.L.2
-
2
-
-
0042780791
-
The effect of international institutional factors on properties of accounting earnings
-
Ball, R., Kothari, S. and Robin, A. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29: 1-51.
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 1-51
-
-
Ball, R.1
Kothari, S.2
Robin, A.3
-
3
-
-
0041790655
-
Incentives versus standards: properties of accounting income in four East Asian countries
-
Ball, R., Robin, A. and Wu, J. S. 2003. Incentives versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics, 36: 235-270.
-
(2003)
Journal of Accounting and Economics
, vol.36
, pp. 235-270
-
-
Ball, R.1
Robin, A.2
Wu, J.S.3
-
4
-
-
0001275158
-
Unexpected earnings, firm size, and trading volume around quarterly earnings announcements
-
Bamber, L. S. 1987. Unexpected earnings, firm size, and trading volume around quarterly earnings announcements. The Accounting Review, 62(3): 510-532.
-
(1987)
The Accounting Review
, vol.62
, Issue.3
, pp. 510-532
-
-
Bamber, L.S.1
-
5
-
-
21844516070
-
Differential price and volume reactions to accounting earnings announcements
-
Bamber, L. S. and Cheon, Y. S. 1995. Differential price and volume reactions to accounting earnings announcements. The Accounting Review, 70: 417-441.
-
(1995)
The Accounting Review
, vol.70
, pp. 417-441
-
-
Bamber, L.S.1
Cheon, Y.S.2
-
6
-
-
33947614652
-
Conducting event studies on a small stock exchange
-
Bartholdy, J., Olson, D. and Peare, P. 2007. Conducting event studies on a small stock exchange. The European Journal of Finance, 13(3): 227-252.
-
(2007)
The European Journal of Finance
, vol.13
, Issue.3
, pp. 227-252
-
-
Bartholdy, J.1
Olson, D.2
Peare, P.3
-
7
-
-
0040093991
-
The indirect economic penalties in SEC investigations of underwriters
-
Beatty, R. P., Bunsis, H. and Hand, J. R. M. 1998. The indirect economic penalties in SEC investigations of underwriters. Journal of Financial Economics, 50: 15-86.
-
(1998)
Journal of Financial Economics
, vol.50
, pp. 15-86
-
-
Beatty, R.P.1
Bunsis, H.2
Hand, J.R.M.3
-
8
-
-
0033236338
-
Incentives and penalties related to earnings overstatements that violate GAAP
-
Beneish, M. D. 1999. Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review, 74: 425-457.
-
(1999)
The Accounting Review
, vol.74
, pp. 425-457
-
-
Beneish, M.D.1
-
9
-
-
75649109229
-
Zur Entwicklung und zum Stand des Enforcements in der Europäischen Union
-
Berger, A. 2009. Zur Entwicklung und zum Stand des Enforcements in der Europäischen Union. Betriebswirtschaftliche Forschung und Praxis, 61: 599-620.
-
(2009)
Betriebswirtschaftliche Forschung und Praxis
, vol.61
, pp. 599-620
-
-
Berger, A.1
-
10
-
-
77349103705
-
-
Working Paper
-
Beuselinck, C., Joos, P., Khurana, I. K. and Van der Meulen, S. 2009. "Mandatory IFRS reporting and stock price informativeness". Working Paper
-
(2009)
Mandatory IFRS reporting and stock price informativeness
-
-
Beuselinck, C.1
Joos, P.2
Khurana, I.K.3
van der Meulen, S.4
-
12
-
-
0010987172
-
SEC enforcement activities: a survey and critical perspective
-
Bremser, W. G., Licata, M. P. and Rollins, T. P. 1991. SEC enforcement activities: a survey and critical perspective. Critical Perspectives on Accounting, 2: 185-199.
-
(1991)
Critical Perspectives on Accounting
, vol.2
, pp. 185-199
-
-
Bremser, W.G.1
Licata, M.P.2
Rollins, T.P.3
-
13
-
-
84892030200
-
A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU
-
Brown, P. and Tarca, A. 2005. A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. European Accounting Review, 14: 181-212.
-
(2005)
European Accounting Review
, vol.14
, pp. 181-212
-
-
Brown, P.1
Tarca, A.2
-
15
-
-
33745588709
-
The importance of reporting incentives: earnings management in European private and public firms
-
Burgstahler, D. C., Hail, L. and Leuz, C. 2006. The importance of reporting incentives: earnings management in European private and public firms. The Accounting Review, 81: 983-1017.
-
(2006)
The Accounting Review
, vol.81
, pp. 983-1017
-
-
Burgstahler, D.C.1
Hail, L.2
Leuz, C.3
-
16
-
-
33746890902
-
Financial reporting incentives for conservative accounting: the influence of legal and political institutions
-
Bushman, R. M. and Piotroski, J. 2006. Financial reporting incentives for conservative accounting: the influence of legal and political institutions. Journal of Accounting and Economics, 42: 107-148.
-
(2006)
Journal of Accounting and Economics
, vol.42
, pp. 107-148
-
-
Bushman, R.M.1
Piotroski, J.2
-
17
-
-
49949116767
-
Accounting restatements: are they always bad news for investors?
-
Callen, J. L., Livnat, J. and Segal, D. 2006a. Accounting restatements: are they always bad news for investors?. The Journal of Investing, 15: 57-68.
-
(2006)
The Journal of Investing
, vol.15
, pp. 57-68
-
-
Callen, J.L.1
Livnat, J.2
Segal, D.3
-
18
-
-
37849186619
-
The information content of SEC filings and information environment: a variance decomposition analysis
-
Callen, J. L., Livnat, J. and Segal, D. 2006b. The information content of SEC filings and information environment: a variance decomposition analysis. The Accounting Review, 81: 1017-1043.
-
(2006)
The Accounting Review
, vol.81
, pp. 1017-1043
-
-
Callen, J.L.1
Livnat, J.2
Segal, D.3
-
22
-
-
38249006133
-
A nonparametric test for abnormal security-price performance in event studies
-
Corrado, C. J. 1989. A nonparametric test for abnormal security-price performance in event studies. Journal of Financial Economics, 23: 385-395.
-
(1989)
Journal of Financial Economics
, vol.23
, pp. 385-395
-
-
Corrado, C.J.1
-
23
-
-
0036808381
-
Assessing investor response to information events using return and volume metrics
-
Cready, W. M. and Hurtt, D. N. 2002. Assessing investor response to information events using return and volume metrics. The Accounting Review, 77: 891-909.
-
(2002)
The Accounting Review
, vol.77
, pp. 891-909
-
-
Cready, W.M.1
Hurtt, D.N.2
-
24
-
-
54249153844
-
Mandatory IFRS reporting around the world: early evidence on the economic consequences
-
Daske, H., Hail, L., Leuz, C. and Verdi, R. 2008. Mandatory IFRS reporting around the world: early evidence on the economic consequences. Journal of Accounting Research, 46: 1085-1142.
-
(2008)
Journal of Accounting Research
, vol.46
, pp. 1085-1142
-
-
Daske, H.1
Hail, L.2
Leuz, C.3
Verdi, R.4
-
25
-
-
2142720242
-
Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement action by the SEC
-
Dechow, P. M., Sloan, R. G. and Sweeney, A. P. 1996. Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement action by the SEC. Contemporary Accounting Research, 13: 1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, pp. 1-36
-
-
Dechow, P.M.1
Sloan, R.G.2
Sweeney, A.P.3
-
26
-
-
0036102924
-
Propensity score-matching methods for nonexperimental causal studies
-
Dehejia, R. H. and Wahba, S. 2002. Propensity score-matching methods for nonexperimental causal studies. The Review of Economics and Statistics, 84(1): 151-161.
-
(2002)
The Review of Economics and Statistics
, vol.84
, Issue.1
, pp. 151-161
-
-
Dehejia, R.H.1
Wahba, S.2
-
27
-
-
33644700100
-
The reputational penalty for aggressive accounting: earnings restatements and management turnover
-
Desai, H., Hogan, C. E. and Wilkins, M. S. 2006. The reputational penalty for aggressive accounting: earnings restatements and management turnover. The Accounting Review, 81: 83-112.
-
(2006)
The Accounting Review
, vol.81
, pp. 83-112
-
-
Desai, H.1
Hogan, C.E.2
Wilkins, M.S.3
-
29
-
-
84861921761
-
-
DPR, Available at:
-
DPR. 2006. "Annual Activity Report 2006". Available at: www.frep.info
-
(2006)
Annual Activity Report 2006
-
-
-
30
-
-
84861950395
-
-
DPR, Available at:
-
DPR. 2007. "Annual Activity Report 2007". Available at: www.frep.info
-
(2007)
Annual Activity Report 2007
-
-
-
31
-
-
84861924755
-
-
DPR, Available at:
-
DPR. 2008. "Annual Activity Report 2008". Available at: www.frep.info
-
(2008)
Annual Activity Report 2008
-
-
-
32
-
-
84899682377
-
-
DPR, Available at:
-
DPR. 2009. "Annual Activity Report 2008". Available at: www.frep.info
-
(2009)
Annual Activity Report 2008
-
-
-
33
-
-
0001746484
-
The financial and market effects of the SEC's accounting and auditing enforcement releases
-
Feroz, E. H., Park, K. and Pastena, V. S. 1991. The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research, 29: 107-142.
-
(1991)
Journal of Accounting Research
, vol.29
, pp. 107-142
-
-
Feroz, E.H.1
Park, K.2
Pastena, V.S.3
-
34
-
-
72149127909
-
Stealth disclosure of accounting restatements
-
Files, R., Swanson, E. P. and Tse, S. 2009. Stealth disclosure of accounting restatements. The Accounting Review, 84(5): 1495-1520.
-
(2009)
The Accounting Review
, vol.84
, Issue.5
, pp. 1495-1520
-
-
Files, R.1
Swanson, E.P.2
Tse, S.3
-
35
-
-
84861943418
-
-
Industry classification
-
Fama, E. F. and French, K. R. (2008) Industry classification.
-
(2008)
-
-
Fama, E.F.1
French, K.R.2
-
36
-
-
84861928523
-
Bekanntmachung von fehlerhaften Rechnungslegungen im Rahmen des Enforcementverfahrens: Ritterschlag oder Pranger?
-
Gahlen, D. and Schäfer, A. 2006. Bekanntmachung von fehlerhaften Rechnungslegungen im Rahmen des Enforcementverfahrens: Ritterschlag oder Pranger?. Betriebs-Berater, 61: 1619-1623.
-
(2006)
Betriebs-Berater
, vol.61
, pp. 1619-1623
-
-
Gahlen, D.1
Schäfer, A.2
-
39
-
-
79955577902
-
-
Working Paper
-
Gordon, E. A., Henry, E., Peytcheva, M. and Sun, L. 2008. "Disclosure credibility and market reaction to restatements". Working Paper
-
(2008)
Disclosure credibility and market reaction to restatements
-
-
Gordon, E.A.1
Henry, E.2
Peytcheva, M.3
Sun, L.4
-
40
-
-
0000423207
-
Matching as an econometric evaluation estimator
-
Heckman, J. J., Ichimura, H. and Todd, P. 1998. Matching as an econometric evaluation estimator. Review of Economic Studies, 65: 261-294.
-
(1998)
Review of Economic Studies
, vol.65
, pp. 261-294
-
-
Heckman, J.J.1
Ichimura, H.2
Todd, P.3
-
41
-
-
62649168766
-
Accounting standards, financial reporting outcomes, and enforcement
-
Holthausen, R. W. 2009. Accounting standards, financial reporting outcomes, and enforcement. Journal of Accounting Research, 47: 447-458.
-
(2009)
Journal of Accounting Research
, vol.47
, pp. 447-458
-
-
Holthausen, R.W.1
-
42
-
-
0037725009
-
Disclosure practice, enforcement of accounting standards and analysts' forecast accuracy: an international study
-
Hope, O.-C. 2003. Disclosure practice, enforcement of accounting standards and analysts' forecast accuracy: an international study. Journal of Accounting Research, 41: 235-272.
-
(2003)
Journal of Accounting Research
, vol.41
, pp. 235-272
-
-
Hope, O.-C.1
-
43
-
-
3843136244
-
The effect of accounting restatements on earnings revisions and the estimated cost of capital
-
Hribar, P. and Jenkins, N. T. 2004. The effect of accounting restatements on earnings revisions and the estimated cost of capital. Review of Accounting Studies, 9: 337-356.
-
(2004)
Review of Accounting Studies
, vol.9
, pp. 337-356
-
-
Hribar, P.1
Jenkins, N.T.2
-
44
-
-
0018547187
-
The use of the rank transform in regression
-
Iman, R. L. and Conover, W. J. 1979. The use of the rank transform in regression. Technometrics, 21(4): 499-509.
-
(1979)
Technometrics
, vol.21
, Issue.4
, pp. 499-509
-
-
Iman, R.L.1
Conover, W.J.2
-
45
-
-
0000862461
-
Earnings management during import relief investigations
-
Jones, J. J. 1991. Earnings management during import relief investigations. Journal of Accounting Research, 29(2): 193-228.
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.2
, pp. 193-228
-
-
Jones, J.J.1
-
46
-
-
43849103859
-
The cost to firms of cooking the books
-
Karpoff, J. M., Lee, S. D. and Martin, G. S. 2009. The cost to firms of cooking the books. Journal of Financial and Quantitative Analysis, 43: 581-611.
-
(2009)
Journal of Financial and Quantitative Analysis
, vol.43
, pp. 581-611
-
-
Karpoff, J.M.1
Lee, S.D.2
Martin, G.S.3
-
47
-
-
12344316610
-
Performance matched discretionary accrual measures
-
Kothari, S. P., Leoneb, A. J. and Wasley, C. E. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39: 163-197.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 163-197
-
-
Kothari, S.P.1
Leoneb, A.J.2
Wasley, C.E.3
-
49
-
-
0001503097
-
Legal determinants of external finance
-
La Porta, R., Lopez-de-Silanes, F., Shleifer, A. and Vishny, R. W. 1997. Legal determinants of external finance. Journal of Finance, 52: 1131-1150.
-
(1997)
Journal of Finance
, vol.52
, pp. 1131-1150
-
-
La Porta, R.1
Lopez-de-Silanes, F.2
Shleifer, A.3
Vishny, R.W.4
-
50
-
-
0032416910
-
Law and finance
-
La Porta, R., Lopez-de-Silanes, F., Shleifer, A. and Vishny, R. W. 1998. Law and finance. Journal of Political Economy, 106: 1113-1155.
-
(1998)
Journal of Political Economy
, vol.106
, pp. 1113-1155
-
-
La Porta, R.1
Lopez-de-Silanes, F.2
Shleifer, A.3
Vishny, R.W.4
-
51
-
-
31444433012
-
What works in securities laws?
-
Laporta, R., Lopez-de-Silanes, F. and Shleifer, A. 2006. What works in securities laws?. Journal of Finance, 61: 1-31.
-
(2006)
Journal of Finance
, vol.61
, pp. 1-31
-
-
Laporta, R.1
Lopez-de-Silanes, F.2
Shleifer, A.3
-
52
-
-
84928981138
-
The role of accrual accounting in restricting dividends to shareholders
-
Leuz, C. 1998. The role of accrual accounting in restricting dividends to shareholders. European Accounting Review, 7(4): 579-604.
-
(1998)
European Accounting Review
, vol.7
, Issue.4
, pp. 579-604
-
-
Leuz, C.1
-
53
-
-
0242534354
-
The economic consequences of increased disclosure
-
Leuz, C. and Verrecchia, R. 2000. The economic consequences of increased disclosure. Journal of Accounting Research, 38: 91-124.
-
(2000)
Journal of Accounting Research
, vol.38
, pp. 91-124
-
-
Leuz, C.1
Verrecchia, R.2
-
54
-
-
0346858014
-
The role of accounting in the German financial system
-
In: Krahnen J., Schmidt R. H., editors Oxford: Oxford University Press
-
Leuz, C. and Wüstemann, J. 2004. "The role of accounting in the German financial system". In The German Financial System, Edited by: Krahnen, J. and Schmidt, R. H. Oxford: Oxford University Press.
-
(2004)
The German Financial System
-
-
Leuz, C.1
Wüstemann, J.2
-
56
-
-
0042012826
-
Earnings management and investor protection: an international comparison
-
Leuz, C., Nanda, D. and Wysocki, P. 2003. Earnings management and investor protection: an international comparison. Journal of Financial Economics, 69: 505-527.
-
(2003)
Journal of Financial Economics
, vol.69
, pp. 505-527
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.3
-
57
-
-
0011765591
-
Event studies in economics and finance
-
Mackinlay, A. G. 1997. Event studies in economics and finance. Journal of Economic Literature, 35: 13-39.
-
(1997)
Journal of Economic Literature
, vol.35
, pp. 13-39
-
-
Mackinlay, A.G.1
-
58
-
-
33644960396
-
Fehlerkorrektur nach dem Rechnungslegungs-Enforcement: Private Initiative vor staatlicher Intervention
-
Mattheus, D. and Schwab, M. 2004. Fehlerkorrektur nach dem Rechnungslegungs-Enforcement: Private Initiative vor staatlicher Intervention. Betriebs-Berater, 59: 1099-1106.
-
(2004)
Betriebs-Berater
, vol.59
, pp. 1099-1106
-
-
Mattheus, D.1
Schwab, M.2
-
59
-
-
0039053862
-
Stock price responses to the SEC's enforcement actions
-
Nourayi, M. M. 1994. Stock price responses to the SEC's enforcement actions. Journal of Accounting and Public Policy, 13: 333-347.
-
(1994)
Journal of Accounting and Public Policy
, vol.13
, pp. 333-347
-
-
Nourayi, M.M.1
-
60
-
-
1342264807
-
Determinants of market reactions to restatement announcements
-
Palmrose, Z.-V., Richardson, V. J. and Scholz, S. 2004. Determinants of market reactions to restatement announcements. Journal of Accounting and Economics, 37: 59-89.
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 59-89
-
-
Palmrose, Z.-V.1
Richardson, V.J.2
Scholz, S.3
-
61
-
-
13644276064
-
The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel
-
Peasnell, K., Pope, P. and Young, S. 2001. The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel. Accounting and Business Research, 31: 291-311.
-
(2001)
Accounting and Business Research
, vol.31
, pp. 291-311
-
-
Peasnell, K.1
Pope, P.2
Young, S.3
-
66
-
-
79960637212
-
Auslegungs- und Ermessensfragen beim Enforcement
-
Scheffler, E. 2006. Auslegungs- und Ermessensfragen beim Enforcement. Betriebs-Berater, Special Issue 4,pp. 2-6
-
(2006)
Betriebs-Berater
, Issue.SPEC. ISSUE 4
, pp. 2-6
-
-
Scheffler, E.1
-
67
-
-
18144373497
-
Consequences of financial reporting failure for outside directors: evidence from accounting restatements and audit committee members
-
Srinivasan, S. 2005. Consequences of financial reporting failure for outside directors: evidence from accounting restatements and audit committee members. Journal of Accounting Research, 43: 291-334.
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 291-334
-
-
Srinivasan, S.1
-
69
-
-
84984199207
-
Disclosure policy, information asymmetry, and liquidity in equity markets
-
Welker, M. 1995. Disclosure policy, information asymmetry, and liquidity in equity markets. Contemporary Accounting Research, 11: 801-827.
-
(1995)
Contemporary Accounting Research
, vol.11
, pp. 801-827
-
-
Welker, M.1
|