Results 231 to 240 of about 8,450,554 (378)

Consequences for Culpable Auditors

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT We present the first comprehensive descriptive evidence on the labor market and personal consequences for audit professionals in the United States who are named in SEC or PCAOB enforcement actions. Three key findings emerge. First, between 38% and 73% of culpable auditors depart from their firms within one year after the enforcement event ...
Jagan Krishnan   +3 more
wiley   +1 more source

Local newspaper closures and bank loan contracts

open access: yesContemporary Accounting Research, EarlyView.
Abstract We examine changes in bank loan contracts after borrowers experience a nearby local newspaper closure. Compared to a sample of control firms, we find that the closure of a local newspaper leads to higher interest spreads for borrowers. This effect is more pronounced when there are fewer related lenders in the syndicate, when lenders have less ...
Zhiming Ma   +3 more
wiley   +1 more source

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

open access: yesAbacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen   +3 more
wiley   +1 more source

Optical branched flow in nonlocal nonlinear medium. [PDF]

open access: yesNanophotonics
Zhao T, Wang Y, Peng R, Wang P, Ye F.
europepmc   +1 more source

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