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Accounting x Corporate Regulation x clear all

Auditor Conservatism, Incentive Compensation, and the Quality of Financial Reporting

Ravi Singh and Ian Larkin.

in The Journal of Law, Economics, and Organization

November 2015; p ublished online June 2015 .

Journal Article. Subjects: Information, Knowledge, and Uncertainy; Corporate Governance; Mergers and Acquisitions; Corporate Regulation; Law and Economics; Accounting; Wages, Compensation, and Labour Costs. 13040 words.

This paper examines how performance-based compensation for managers influences their reporting behavior and the resulting stance auditors take when deciding whether to certify a manager’s...

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The Disciplining Role of the Market Versus Government Regulation: The Case of Sarbanes–Oxley and the Earnings Quality of M&A Targets

Ilanit Gavious and Mosi Rosenboim.

in American Law and Economics Review

March 2013; p ublished online January 2013 .

Journal Article. Subjects: Mergers and Acquisitions; Accounting; Corporate Regulation. 11168 words.

This study examines whether and how the passage of the Sarbanes-Oxley Act (SOX) affected earnings quality, proxied by accrual measures, prior to mergers and acquisitions (M&A). Given that...

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Insider Trades and Private Information: The Special Case of Delayed-Disclosure Trades

Shijun Cheng, Venky Nagar and Madhav V. Rajan.

in The Review of Financial Studies

November 2007; p ublished online July 2007 .

Journal Article. Subjects: Law and Economics; Mergers and Acquisitions; Corporate Regulation; Corporate Governance; Accounting. 11776 words.

In certain circumstances, insider trades such as private transactions between executives and their firms could be disclosed after the end of the firm's fiscal year, on a Form-5 filing. We...

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Transparency, Tax Pressure, and Access to Finance

Andrew Ellul, Tullio Jappelli, Marco Pagano and Fausto Panunzi.

in Review of Finance

March 2016; p ublished online April 2015 .

Journal Article. Subjects: Corporate Governance; Corporate Regulation; Taxation, Subsidies, and Revenue; Accounting. 18405 words.

More transparent firms enjoy better access to finance, and also enable closer scrutiny by tax authorities and thus face a heavier tax burden, insofar as they are required to report the same...

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