Managerial and Investor Responses to Disclosure Regulation

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Publisher :
ISBN 13 :
Total Pages : 43 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Managerial and Investor Responses to Disclosure Regulation by : Brian J. Bushee

Download or read book Managerial and Investor Responses to Disclosure Regulation written by Brian J. Bushee and published by . This book was released on 2011 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the effect of regulation that mandates open access to information on managers' disclosure choices and investors' reactions to disclosures. The recently passed Regulation FD (Reg FD) requires firms to make material disclosures broadly available. Using a sample of firms that previously restricted access to conference calls and a sample of firms that voluntarily allowed unlimited access to their calls in the pre-Reg FD period, we examine the effect of the new rule on managers' decisions regarding the timing, use, and information content of calls, as well as the effect on investors' trading behavior during the call. Our results indicate that Reg FD had a significant negative impact on managers' decisions to continue hosting conference calls and on their decisions regarding the optimal time to hold the call. However, contrary to the concerns of many critics, the magnitudes of these changes are not large. We do not find evidence that Reg FD decreased the amount of information disclosed during the call period, contrary to the concerns of Reg FD opponents. Finally, we find evidence that the new rule increased price volatility for firms that previously restricted access to their calls (relative to firms that previously held open calls) and that the amount of individual investor trading increased following the rule change. Overall, our results suggest that Reg FD impacted trading during the conference call window for firms most affected by the new regulation.

Public Disclosure of Corporate Earnings Forecasts

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Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Public Disclosure of Corporate Earnings Forecasts by : Francis A. Lees

Download or read book Public Disclosure of Corporate Earnings Forecasts written by Francis A. Lees and published by . This book was released on 1981 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Making Good Disclosure

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Publisher : Government Finance Officers
ISBN 13 : 9780891252542
Total Pages : 164 pages
Book Rating : 4.2/5 (525 download)

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Book Synopsis Making Good Disclosure by : Robert Dean Pope

Download or read book Making Good Disclosure written by Robert Dean Pope and published by Government Finance Officers. This book was released on 2001-11-01 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Research in Accounting Regulation

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Publisher : Elsevier
ISBN 13 : 0080462812
Total Pages : 378 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis Research in Accounting Regulation by : Gary Previts

Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2006-01-27 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the structure of education, licensing, and accreditation The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

Understanding Accounting Academic Research

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Publisher : Emerald Group Publishing
ISBN 13 : 1781907641
Total Pages : 298 pages
Book Rating : 4.7/5 (819 download)

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Book Synopsis Understanding Accounting Academic Research by : Stephen R. Moehrle

Download or read book Understanding Accounting Academic Research written by Stephen R. Moehrle and published by Emerald Group Publishing. This book was released on 2013-06-25 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.

Accounting Theory

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Publisher : SAGE
ISBN 13 : 1412991692
Total Pages : 809 pages
Book Rating : 4.4/5 (129 download)

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Book Synopsis Accounting Theory by : Harry I. Wolk

Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2012-08-20 with total page 809 pages. Available in PDF, EPUB and Kindle. Book excerpt: An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.

Encyclopedia of E-Commerce Development, Implementation, and Management

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Publisher : IGI Global
ISBN 13 : 1466697881
Total Pages : 2440 pages
Book Rating : 4.4/5 (666 download)

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Book Synopsis Encyclopedia of E-Commerce Development, Implementation, and Management by : Lee, In

Download or read book Encyclopedia of E-Commerce Development, Implementation, and Management written by Lee, In and published by IGI Global. This book was released on 2016-03-31 with total page 2440 pages. Available in PDF, EPUB and Kindle. Book excerpt: The convenience of online shopping has driven consumers to turn to the internet to purchase everything from clothing to housewares and even groceries. The ubiquity of online retail stores and availability of hard-to-find products in the digital marketplace has been a catalyst for a heighted interest in research on the best methods, techniques, and strategies for remaining competitive in the era of e-commerce. The Encyclopedia of E-Commerce Development, Implementation, and Management is an authoritative reference source highlighting crucial topics relating to effective business models, managerial strategies, promotional initiatives, development methodologies, and end-user considerations in the online commerce sphere. Emphasizing emerging research on up-and-coming topics such as social commerce, the Internet of Things, online gaming, digital products, and mobile services, this multi-volume encyclopedia is an essential addition to the reference collection of both academic and corporate libraries and caters to the research needs of graduate-level students, researchers, IT developers, and business professionals. .

The Oxford Handbook of IPOs

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Publisher : Oxford University Press
ISBN 13 : 0190614595
Total Pages : 841 pages
Book Rating : 4.1/5 (96 download)

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Book Synopsis The Oxford Handbook of IPOs by : Douglas Cumming

Download or read book The Oxford Handbook of IPOs written by Douglas Cumming and published by Oxford University Press. This book was released on 2018-11-15 with total page 841 pages. Available in PDF, EPUB and Kindle. Book excerpt: Initial public offerings (IPOs), or new listings of companies on stock exchanges, are among the most important form of finance and generate considerable attention and excitement. They are used to raise capital or to monetize investments by the early generation of venture capital and other private investors. They are increasingly international in scope and reach, especially with non-American firms offering on American stock exchanges. This handbook provides a comprehensive overview of why companies list on stock exchanges, how IPOs are regulated, initially valued, and their performance in the short and long run. The first part examines the economics of IPOs, and offers statistics and regulatory insights from the United States and other countries around the world. The volume then covers mergers versus IPOs, as well as reverse mergers and special purpose acquisition companies. Part III analyzes institutional ties in IPOs, including analysts, investment banks, auditors, and venture capitalists. The fourth section provides international perspectives on IPOs from a number of countries around the world. Part V discusses alternatives to IPOs, including private marketplaces, and crowdfunding. Reflecting the range of disciplines that analyze IPOs, the contributors come from the fields of finance, international business and management, economics, and law. The chapters cover the latest information on a range of fundamental questions that are of interest to academics, practitioners, and policymakers alike.

New Perspectives in Partial Least Squares and Related Methods

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Publisher : Springer Science & Business Media
ISBN 13 : 1461482836
Total Pages : 351 pages
Book Rating : 4.4/5 (614 download)

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Book Synopsis New Perspectives in Partial Least Squares and Related Methods by : Herve Abdi

Download or read book New Perspectives in Partial Least Squares and Related Methods written by Herve Abdi and published by Springer Science & Business Media. This book was released on 2013-10-17 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Perspectives in Partial Least Squares and Related Methods shares original, peer-reviewed research from presentations during the 2012 partial least squares methods meeting (PLS 2012). This was the 7th meeting in the series of PLS conferences and the first to take place in the USA. PLS is an abbreviation for Partial Least Squares and is also sometimes expanded as projection to latent structures. This is an approach for modeling relations between data matrices of different types of variables measured on the same set of objects. The twenty-two papers in this volume, which include three invited contributions from our keynote speakers, provide a comprehensive overview of the current state of the most advanced research related to PLS and related methods. Prominent scientists from around the world took part in PLS 2012 and their contributions covered the multiple dimensions of the partial least squares-based methods. These exciting theoretical developments ranged from partial least squares regression and correlation, component based path modeling to regularized regression and subspace visualization. In following the tradition of the six previous PLS meetings, these contributions also included a large variety of PLS approaches such as PLS metamodels, variable selection, sparse PLS regression, distance based PLS, significance vs. reliability, and non-linear PLS. Finally, these contributions applied PLS methods to data originating from the traditional econometric/economic data to genomics data, brain images, information systems, epidemiology, and chemical spectroscopy. Such a broad and comprehensive volume will also encourage new uses of PLS models in work by researchers and students in many fields.

Financial Accounting

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Publisher : Springer
ISBN 13 : 3319187236
Total Pages : 153 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Financial Accounting by : Sara Trucco

Download or read book Financial Accounting written by Sara Trucco and published by Springer. This book was released on 2015-06-19 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.

The Routledge Handbook of Integrated Reporting

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Publisher : Routledge
ISBN 13 : 1000070352
Total Pages : 487 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis The Routledge Handbook of Integrated Reporting by : Charl de Villiers

Download or read book The Routledge Handbook of Integrated Reporting written by Charl de Villiers and published by Routledge. This book was released on 2020-05-11 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Earnings Management

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Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 587 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Earnings Management by : Joshua Ronen

Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Directive on alternative investment fund managers

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Publisher : The Stationery Office
ISBN 13 : 9780108459405
Total Pages : 336 pages
Book Rating : 4.4/5 (594 download)

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Book Synopsis Directive on alternative investment fund managers by : Great Britain: Parliament: House of Lords: European Union Committee

Download or read book Directive on alternative investment fund managers written by Great Britain: Parliament: House of Lords: European Union Committee and published by The Stationery Office. This book was released on 2010-02-10 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Directive on alternative investment fund Managers : 3rd report of session 2009-10, Vol. 2: Evidence

The Handbook of Financial Communication and Investor Relations

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Publisher : John Wiley & Sons
ISBN 13 : 1119240786
Total Pages : 540 pages
Book Rating : 4.1/5 (192 download)

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Book Synopsis The Handbook of Financial Communication and Investor Relations by : Alexander V. Laskin

Download or read book The Handbook of Financial Communication and Investor Relations written by Alexander V. Laskin and published by John Wiley & Sons. This book was released on 2017-11-29 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first book to offer a global look at the state-of-the-art thinking and practice in investor relations and financial communication Featuring contributions from leading scholars and practitioners in financial communication and related fields—including public relations, corporate communications, finance, and accounting— this volume in the critically acclaimed “Handbooks in Communication and Media” seriesprovides readers with a comprehensive, up-to-date picture of investor relations and financial communications as they are practiced in North America and around the world. The Handbook of Financial Communication and Investor Relations provides an overview of the past, present, and future of investor relations and financial communications as a profession. It identifies the central issues of contemporary investor relations and financial communications practice, including financial information versus non-financial information, intangibles, risk, value, and growth. Authors address key topics of concern to contemporary practitioners, such as socially responsible investing, corporate governance, shareholder activism, ethics, and professionalism. In addition, the book arms readers with metrics and proven techniques for reliably measuring and evaluating the effectiveness of investor relations and financial communications. Bringing together the most up-to-date research on investor relations and financial communication and the insights and expertise of an all-star team of practitioners, The Handbook of Financial Communication and Investor Relations: Explores how the profession is practiced in various regions of the globe, including North America, South America, Europe, the Middle East, India, Australia, and other areas Provides a unique look at financial communication as it is practiced beyond the corporate world, including in families, the medical profession, government, and the not-for-profit sector Addresses “big-picture” strategies as well as specific tactics for financial communication during crises, the use of social media, dealing with shareholder activism, integrated reporting and CSR, and more This book makes an ideal reference resource for undergrads and graduate students, scholars, and practitioners studying or researching investor relations and financial communication across schools of communication, journalism, business, and management. It also offers professionals an up-to-date, uniquely holistic look at best practices in financial communication investor relations worldwide.

Islamic Capital Markets and Products

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Publisher : John Wiley & Sons
ISBN 13 : 1119218802
Total Pages : 328 pages
Book Rating : 4.1/5 (192 download)

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Book Synopsis Islamic Capital Markets and Products by : Simon Archer

Download or read book Islamic Capital Markets and Products written by Simon Archer and published by John Wiley & Sons. This book was released on 2017-12-26 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ensure Basel III compliance with expert analysis specific to Islamic Finance Islamic Capital Markets and Products provides a thorough examination of Islamic capital markets (ICM), with particular attention to the products that they offer and the legal and regulatory infrastructure within which they operate. Since Islamic banks act as asset managers, attention is paid to the regulatory challenges which they face in the light of Basel III, as regards both eligible capital and liquidity risk management. The authors of the chapters are professionals and practitioners, and write from experience. The editors also contributed to some of the chapters. The markets and products covered include Islamic equities, Islamic investment certificates (Sukūk) which are Shari'ah compliant alternatives to conventional bonds, and Islamic Collective Investment Schemes. The coverage of legal and regulatory issues includes an examination of the implications for ICM of securities laws and regulations and of Basel III, as well as collateralisation issues. Shari'ah compliance aspects, in terms both of the selection criteria for Islamic equities and of the 'purification' of impermissible components of income, are also examined in some detail, as are the implications of Basel III for eligible capital in general and for Shari'ah compliant capital instruments in particular. A similar analysis is also made of the implications of the Basel III requirements for liquidity risk management and high quality liquid assets (HQLA), including Shari'ah compliant HQLA. The book concludes with three case studies, two describing the ICM in Malaysia and Bahrain and a third which describes Sukūk issued as Shari'ah compliant capital instruments, followed by brief concluding remarks by the editors.

Disclosure Guidelines for State and Local Government Securities

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Publisher : Municipal Finance Officers
ISBN 13 : 9780891251514
Total Pages : pages
Book Rating : 4.2/5 (515 download)

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Book Synopsis Disclosure Guidelines for State and Local Government Securities by : Government Finance Officers Association

Download or read book Disclosure Guidelines for State and Local Government Securities written by Government Finance Officers Association and published by Municipal Finance Officers. This book was released on 1991-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Evidence on the Association Bewtween Accruals and Voluntary Disclosure

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Publisher :
ISBN 13 :
Total Pages : 126 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Evidence on the Association Bewtween Accruals and Voluntary Disclosure by : Matthew Magilke

Download or read book Evidence on the Association Bewtween Accruals and Voluntary Disclosure written by Matthew Magilke and published by . This book was released on 2004 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: