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Measuring securities litigation risk

Citations

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Cited by:

  1. Elisabeth Kempf & Oliver Spalt, 2023. "Attracting the Sharks: Corporate Innovation and Securities Class Action Lawsuits," Management Science, INFORMS, vol. 69(3), pages 1805-1834, March.
  2. Dain C. Donelson & Jennifer L. Glenn & Christopher G. Yust, 2022. "Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance," Review of Accounting Studies, Springer, vol. 27(2), pages 519-569, June.
  3. Anwer S. Ahmed & Scott Duellman, 2013. "Managerial Overconfidence and Accounting Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 51(1), pages 1-30, March.
  4. Chen, Jun & Dong, Wang & Tong, Yixing & Zhang, Feida, 2020. "Corporate philanthropy and corporate misconduct: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 65(C), pages 17-31.
  5. Zhang, Lu & Peng, Fei & Shan, Yuan George & Chen, Yiping, 2023. "CEO social capital and litigation risk," Finance Research Letters, Elsevier, vol. 51(C).
  6. He, Jing & Lee, Dongyoung, 2023. "Say more to return less? Disclosure subsequent to successful technological innovation," Journal of Empirical Finance, Elsevier, vol. 70(C), pages 403-426.
  7. Moran, Pablo & Pandes, J. Ari, 2019. "Elite law firms in the IPO market," Journal of Banking & Finance, Elsevier, vol. 107(C), pages 1-1.
  8. Christensen, Brant & Schmardebeck, Roy & Seidel, Timothy, 2022. "Do auditors’ incentives affect materiality assessments of prior-period misstatements?," Accounting, Organizations and Society, Elsevier, vol. 101(C).
  9. Xiaomeng Chen & Meiting Lu & Yaowen Shan & Yizhou Zhang, 2023. "Securities class actions and conditional conservatism: Evidence from two legal events," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2441-2471, June.
  10. Mahfuz Chy & Ole-Kristian Hope, 2021. "Real effects of auditor conservatism," Review of Accounting Studies, Springer, vol. 26(2), pages 730-771, June.
  11. Wang, Zichen & Zhang, Chang, 2023. "Do shareholder litigations have spillover effects on peer companies from the perspective of financing constraints?," Finance Research Letters, Elsevier, vol. 58(PB).
  12. Shivaram Rajgopal & Suraj Srinivasan & Xin Zheng, 2021. "Measuring audit quality," Review of Accounting Studies, Springer, vol. 26(2), pages 559-619, June.
  13. Stefan F. Schantl & Alfred Wagenhofer, 2024. "Economic effects of litigation risk on corporate disclosure and innovation," Review of Accounting Studies, Springer, vol. 29(4), pages 3328-3368, December.
  14. Michael S. Drake & Phillip T. Lamoreaux & Phillip J. Quinn & Jacob R. Thornock, 2019. "Auditor benchmarking of client disclosures," Review of Accounting Studies, Springer, vol. 24(2), pages 393-425, June.
  15. Ligon, James A. & Malm, James, 2018. "Litigation risk, financial distress, and the use of subsidiaries," The Quarterly Review of Economics and Finance, Elsevier, vol. 67(C), pages 255-272.
  16. He, Xiaoxiao & Liu, Cai, 2023. "Monitoring attention of institutional investors and trade credit financing," Finance Research Letters, Elsevier, vol. 55(PB).
  17. Lucia Dalla Pellegrina & Margherita Saraceno, 2016. "Can Shareholder Litigation Discipline CEO Bonuses in the Financial Sector? The Role of Securities Class Actions," Economic Notes, Banca Monte dei Paschi di Siena SpA, vol. 45(1), pages 3-36, February.
  18. Lin, Hsien-Ping & Walker, M. Mark & Wang, Yung-Jang, 2020. "Shareholder wealth effects of corporate fraud: Evidence from Taiwan’s securities investor and futures trader protection act," International Review of Economics & Finance, Elsevier, vol. 65(C), pages 222-243.
  19. Yu, Chun-Chan & Huang, Hua-Wei & Yang, Ya-Chih & Xie, Anxuan, 2022. "Do over-conservative going concern audit opinions exist? Evidence from the prediction model approach," Economics Letters, Elsevier, vol. 212(C).
  20. Preeti Choudhary & Kenneth Merkley & Katherine Schipper, 2019. "Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability," Journal of Accounting Research, Wiley Blackwell, vol. 57(5), pages 1303-1351, December.
  21. Xinming Liu & Gerald J. Lobo & Hung‐Chao Yu, 2021. "Is Audit Committee Equity Compensation Related to Audit Fees?," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 740-769, March.
  22. James Malm & Srinidhi Kanuri, 2017. "Litigation risk and cash holdings," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 41(4), pages 679-700, October.
  23. Albert Tsang & Yi Xiang & Miao Yu, 2023. "Cross‐border regulatory enforcement and corporate voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 482-523, March.
  24. Nguyen, Nam H. & Phan, Hieu V. & Lee, Eunju, 2020. "Shareholder litigation rights and capital structure decisions," Journal of Corporate Finance, Elsevier, vol. 62(C).
  25. Jeffrey Pittman & Yuping Zhao, 2020. "Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2145-2185, December.
  26. Thomas Bourveau & Yun Lou & Rencheng Wang, 2018. "Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 797-842, June.
  27. Hassan, M. Kabir & Houston, Reza & Karim, M. Sydul, 2021. "Courting innovation: The effects of litigation risk on corporate innovation," Journal of Corporate Finance, Elsevier, vol. 71(C).
  28. Al-Hadi, Ahmed & Habib, Ahsan, 2023. "Consequences of state-level regulations in accounting, finance, and corporate governance: A review," Advances in accounting, Elsevier, vol. 60(C).
  29. Stefano Bonini & Justin Deng & Mascia Ferrari & Kose John & David Gaddis Ross, 2022. "Long‐tenured independent directors and firm performance," Strategic Management Journal, Wiley Blackwell, vol. 43(8), pages 1602-1634, August.
  30. Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew, 2014. "Audit committee financial expertise and earnings management: The role of status," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 208-230.
  31. Jean Bédard & Suzanne M. Paquette, 2021. "Audit Committee Financial Expertise, Litigation Risk, and Auditor‐Provided Tax Services†," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 7-48, March.
  32. Wongsinhirun, Nopparat & Chatjuthamard, Pattanaporn & Jiraporn, Pornsit & Lee, Sang Mook, 2024. "Customer concentration and shareholder litigation risk: Evidence from a quasi-natural experiment," Journal of Behavioral and Experimental Finance, Elsevier, vol. 41(C).
  33. Huang, Xuxing & Rui, Yixuan & Shen, Jianfeng & Tian, Gloria Y., 2017. "U.S. class action lawsuits targeting foreign firms: The country spillover effect," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 378-400.
  34. Leonard Leye Li & Gary S. Monroe & Jeff Coulton, 2023. "Managerial litigation risk and corporate investment efficiency: Evidence from universal demand laws," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 20(1), pages 196-232, March.
  35. Seo, Hojun, 2021. "Peer effects in corporate disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  36. Jan Jindra & Torben Voetmann & Ralph A. Walkling, 2017. "Private Class Action Litigation Risk of Chinese Firms Listed in the US," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., vol. 7(01), pages 1-20, March.
  37. Lili Dai & Rui Dai & Lilian Ng & Zihang Peng, 2024. "Global outsourcing and voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(3-4), pages 846-879, March.
  38. Roger Silvers, 2016. "The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign Firms," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 187-234, March.
  39. Helen Hurwitz & Yan Sun, 2023. "Regulation Fair Disclosure and the timeliness of long‐horizon management forecasts," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(9-10), pages 1808-1835, October.
  40. Yiwei Li & Wei Song & Tingyu Sun & Qingjing Zhang, 2023. "The impact of shareholder litigation risk on income smoothing," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1379-1413, November.
  41. Yangyang Chen & Jeffrey Ng & Xin Yang, 2021. "Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1609-1649, December.
  42. Bliss, Barbara A. & Partnoy, Frank & Furchtgott, Michael, 2018. "Information bundling and securities litigation," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 61-84.
  43. Fich, Eliezer M. & Parrino, Robert & Tran, Anh L., 2023. "When and how are rule 10b5-1 plans used for insider stock sales?," Journal of Financial Economics, Elsevier, vol. 149(1), pages 1-26.
  44. Alex Young, 2018. "Do analysts affect bad news timeliness?," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 171-189, February.
  45. Christensen, Theodore E. & Fronk, Karson E. & Lee, Joshua A. & Nelson, Karen K., 2024. "Data visualization in 10-K filings," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  46. Neretina, Ekaterina, 2019. "Essays in corporate finance, political economy, and competition," Other publications TiSEM 81be2b90-2bec-4cf5-baf2-2, Tilburg University, School of Economics and Management.
  47. Sugata Roychowdhury & Suraj Srinivasan, 2019. "The Role of Gatekeepers in Capital Markets," Journal of Accounting Research, Wiley Blackwell, vol. 57(2), pages 295-322, May.
  48. Joshua Cutler & Angela K. Davis & Kyle Peterson, 2019. "Disclosure and the outcome of securities litigation," Review of Accounting Studies, Springer, vol. 24(1), pages 230-263, March.
  49. Billings, Mary Brooke & Jennings, Robert & Lev, Baruch, 2015. "On guidance and volatility," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 161-180.
  50. Lu Qiao & Emmanuel Adegbite & Tam Huy Nguyen, 2024. "CFO overconfidence and conditional accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 62(1), pages 1-37, January.
  51. Miguel Duro & Jonas Heese & Gaizka Ormazabal, 2019. "The effect of enforcement transparency: Evidence from SEC comment-letter reviews," Review of Accounting Studies, Springer, vol. 24(3), pages 780-823, September.
  52. Joo, Mohammad Hashemi & Lawrence, Edward & Parhizgari, Ali, 2021. "Securities litigation risk and board gender diversity," Journal of Corporate Finance, Elsevier, vol. 71(C).
  53. Richard A. Cazier & Theodore E. Christensen & Kenneth J. Merkley & John S. Treu, 2024. "The joint effects of litigation risk and regulation on non‐GAAP reporting," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(3-4), pages 783-818, March.
  54. Katsafados, Apostolos G. & Androutsopoulos, Ion & Chalkidis, Ilias & Fergadiotis, Emmanouel & Leledakis, George N. & Pyrgiotakis, Emmanouil G., 2021. "Using textual analysis to identify merger participants: Evidence from the U.S. banking industry," Finance Research Letters, Elsevier, vol. 42(C).
  55. Marc Badia & Miguel Duro & Fernando Penalva & Stephen G. Ryan, 2021. "Debiasing the Measurement of Conditional Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 59(4), pages 1221-1259, September.
  56. Billings, Mary Brooke & Cedergren, Matthew C., 2015. "Strategic silence, insider selling and litigation risk," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 119-142.
  57. Elizabeth Blankespoor & Bradley E. Hendricks & Joseph Piotroski & Christina Synn, 2022. "Real-time revenue and firm disclosure," Review of Accounting Studies, Springer, vol. 27(3), pages 1079-1116, September.
  58. Ewa Sletten & Yonca Ertimur & Jayanthi Sunder & Joseph Weber, 2018. "When and why do IPO firms manage earnings?," Review of Accounting Studies, Springer, vol. 23(3), pages 872-906, September.
  59. Clive Lennox & Bing Li, 2020. "When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1370-1399, September.
  60. Lars Helge Hass & Monika Tarsalewska & Feng Zhan, 2016. "Equity Incentives and Corporate Fraud in China," Journal of Business Ethics, Springer, vol. 138(4), pages 723-742, November.
  61. Lili Dai & Jerry T. Parwada & Bohui Zhang, 2015. "The Governance Effect of the Media's News Dissemination Role: Evidence from Insider Trading," Journal of Accounting Research, Wiley Blackwell, vol. 53(2), pages 331-366, May.
  62. Anutchanat Jaroenjitrkam & Sirimon Treepongkaruna & Pornsit Jiraporn, 2022. "Does shareholder litigation risk promote or hinder corporate social responsibility? A quasi‐natural experiment," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 657-674, May.
  63. Wu, Kai & Lai, Seiwai, 2020. "Intangible intensity and stock price crash risk," Journal of Corporate Finance, Elsevier, vol. 64(C).
  64. Hilary, Gilles & Hsu, Charles & Segal, Benjamin & Wang, Rencheng, 2016. "The bright side of managerial over-optimism," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 46-64.
  65. Lin, Chen & Officer, Micah S. & Schmid, Thomas & Zou, Hong, 2019. "Is skin in the game a game changer? Evidence from mandatory changes of D&O insurance policies," Journal of Accounting and Economics, Elsevier, vol. 68(1).
  66. Choi, Changhwan & Chung, Chune Young, 2024. "The effect of shale gas booms on environmental CSR activity," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  67. Peter Iliev & Darius P. Miller & Lukas Roth, 2014. "Uninvited U.S. Investors? Economic Consequences of Involuntary Cross‐Listings," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 473-519, May.
  68. David Folsom & Paul Hribar & Richard D. Mergenthaler & Kyle Peterson, 2017. "Principles-Based Standards and Earnings Attributes," Management Science, INFORMS, vol. 63(8), pages 2592-2615, August.
  69. Yinghua Li & Liandong Zhang, 2015. "Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment," Journal of Accounting Research, Wiley Blackwell, vol. 53(1), pages 79-117, March.
  70. Janja Brendel & James Ryans, 2021. "Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes," Journal of Accounting Research, Wiley Blackwell, vol. 59(2), pages 487-528, May.
  71. Ying Huang & Ningzhong Li & Yong Yu & Xiaolu Zhou, 2020. "The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment," Journal of Accounting Research, Wiley Blackwell, vol. 58(5), pages 1161-1202, December.
  72. Boulland, Romain & Dessaint, Olivier, 2017. "Announcing the announcement," Journal of Banking & Finance, Elsevier, vol. 82(C), pages 59-79.
  73. Arena, Matteo P. & Ferris, Stephen P., 2018. "A global analysis of corporate litigation risk and costs," International Review of Law and Economics, Elsevier, vol. 56(C), pages 28-41.
  74. Jason V. Chen & Kurt H. Gee & Jed J. Neilson, 2021. "Disclosure Prominence and the Quality of Non‐GAAP Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 59(1), pages 163-213, March.
  75. Silvers, Roger, 2020. "Cross-border cooperation between securities regulators," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  76. Mary Brooke Billings & Matthew C. Cedergren & Svenja Dube, 2021. "Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?," Review of Accounting Studies, Springer, vol. 26(4), pages 1456-1491, December.
  77. James Malm & Hari P. Adhikari & Marcin Krolikowski & Nilesh Sah, 2017. "Litigation risk and investment policy," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 41(4), pages 829-840, October.
  78. Armstrong, Christopher & Blackburne, Terrence & Quinn, Phillip, 2021. "Are CEOs’ purchases more profitable than they appear?," Journal of Accounting and Economics, Elsevier, vol. 71(2).
  79. Justin J. Hopkins & Edward L. Maydew & Mohan Venkatachalam, 2015. "Corporate General Counsel and Financial Reporting Quality," Management Science, INFORMS, vol. 61(1), pages 129-145, January.
  80. Chen, Zhihong & Li, Oliver Zhen & Zou, Hong, 2016. "Directors׳ and officers׳ liability insurance and the cost of equity," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 100-120.
  81. C. S. Agnes Cheng & Xiaohui (Fiona) Li & Jing Xie & Yuxiang Zhong, 2023. "Accounting conservatism and common ownership by dedicated institutional blockholders," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(9-10), pages 1943-1983, October.
  82. Jiang, Yifan & Mao, Hanjie & Xiao, Gang & Yang, Shengqi, 2024. "To disclose or not to disclose: Investor sentiment and risk disclosure," Economics Letters, Elsevier, vol. 241(C).
  83. Murali Jagannathan & Srinivasan Krishnamurthy & Joshua Spizman, 2021. "Board committees and director departures," The Financial Review, Eastern Finance Association, vol. 56(4), pages 619-644, November.
  84. Pham, Mia Hang, 2020. "In law we trust: Lawyer CEOs and stock liquidity," Journal of Financial Markets, Elsevier, vol. 50(C).
  85. Hiep Ngoc Luu & Tram-Anh Nguyen & Dung Thi Thuy Nguyen & Lan Thi Mai Nguyen & Edie Johari, 2024. "Shareholder Litigation Rights and Bank Dividends," Journal of Financial Services Research, Springer;Western Finance Association, vol. 66(3), pages 263-295, December.
  86. Myojung Cho & Gopal V. Krishnan & Hyunkwon Cho, 2024. "Can We Trust the Trust Words in 10-Ks?," Journal of Business Ethics, Springer, vol. 190(4), pages 975-992, April.
  87. Divya Anantharaman & Feng Gao & Hariom Manchiraju, 2022. "Does social responsibility begin at home? The relation between firms’ pension policies and corporate social responsibility (CSR) activities," Review of Accounting Studies, Springer, vol. 27(1), pages 76-121, March.
  88. Stefano Colonnello & Christoph Herpfer, 2021. "Do Courts Matter for Firm Value? Evidence from the US Court System," Journal of Law and Economics, University of Chicago Press, vol. 64(2), pages 403-438.
  89. Dain C. Donelson & Justin J. Hopkins, 2016. "Large Market Declines and Securities Litigation: Implications for Disclosing Adverse Earnings News," Management Science, INFORMS, vol. 62(11), pages 3183-3198, November.
  90. Benjamin Segal & Dan Segal, 2016. "Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling," Review of Accounting Studies, Springer, vol. 21(4), pages 1203-1244, December.
  91. Dirk E. Black & Ervin L. Black & Theodore E. Christensen & Kurt H. Gee, 2022. "Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements," Management Science, INFORMS, vol. 68(2), pages 1353-1377, February.
  92. Ling Tuo & Ji Yu & Yu Zhang, 2020. "How do industry peers influence individual firms’ voluntary disclosure strategies?," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 911-956, April.
  93. Rui Wang, 2021. "The attention of long‐term institutional investors and timely loss recognition," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1596-1629, October.
  94. Luminita Enache & Hila Fogel‐Yaari & Heather Li, 2022. "Signalling long‐term focus through textual emphasis on innovation: are firms putting their money where their mouth is?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3791-3836, September.
  95. Unsal, Omer & Kabir Hassan, M. & Zirek, Duygu, 2017. "Corporate lobbying and labor relations: Evidence from employee-level litigations," Journal of Corporate Finance, Elsevier, vol. 46(C), pages 411-441.
  96. Alice Bonaimé & Jarrad Harford & Jarrad Harford, 2020. "Payout Policy Trade-Offs and the Rise of 10b5-1 Preset Repurchase Plans," Management Science, INFORMS, vol. 66(6), pages 2762-2786, June.
  97. Filippo Mezzanotti, 2021. "Roadblock to Innovation: The Role of Patent Litigation in Corporate R&D," Management Science, INFORMS, vol. 67(12), pages 7362-7390, December.
  98. Shaw, Kenneth W. & Whitworth, James D., 2022. "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, vol. 58(C).
  99. Hyunkwon Cho & Sunhwa Choi & Robert Kim, 2023. "Less timely earnings announcements and voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 524-564, March.
  100. Siddiqui, Sayla & Shams, Syed, 2023. "Media coverage and patent trolls: A study on US high-tech firms," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
  101. Haß, Lars Helge & Müller, Maximilian A. & Vergauwe, Skrålan, 2015. "Tournament incentives and corporate fraud," Journal of Corporate Finance, Elsevier, vol. 34(C), pages 251-267.
  102. D. G. DeBoskey & Yan Luo & Linying Zhou, 2019. "CEO power, board oversight, and earnings announcement tone," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 657-680, February.
  103. Islam, Emdad & Rahman, Lubna, 2023. "Shades of grey: Risk-related agency conflicts and corporate innovation," Journal of Corporate Finance, Elsevier, vol. 83(C).
  104. Byzalov, Dmitri & Basu, Sudipta, 2024. "The misuse of regression-based x-Scores as dependent variables," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  105. Akram Khalilov & Beatriz Garcia Osma, 2020. "Accounting conservatism and the profitability of corporate insiders," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 333-364, March.
  106. Stivers, Chris & Sun, Licheng & Saha, Sounak, 2024. "Abnormal stock returns and shorting around securities class action lawsuits: The role of pre-filing news releases," Journal of Financial Markets, Elsevier, vol. 67(C).
  107. Myojung Cho & Gopal V. Krishnan, 2023. "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, vol. 28(1), pages 164-200, March.
  108. Schantl, Stefan F. & Wagenhofer, Alfred, 2020. "Deterrence of financial misreporting when public and private enforcement strategically interact," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  109. Han-Ching Huang & Tammy Tran Chung, 2020. "The Information Content of Insider Silence in Vietnam Security Market," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(3), pages 1-9.
  110. Holzman, Eric R. & Marshall, Nathan T. & Schmidt, Brent A., 2024. "When are firms on the hot seat? An analysis of SEC investigation preferences," Journal of Accounting and Economics, Elsevier, vol. 77(1).
  111. Ra, Kyeongheum & Kim, Grace Goun, 2023. "Does litigation risk matter for managers’ asymmetric cost behavior?," Finance Research Letters, Elsevier, vol. 53(C).
  112. Qiang Cheng & Young Jun Cho & Jae B. Kim, 2021. "Managers’ pay duration and voluntary disclosures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(7-8), pages 1332-1367, July.
  113. Atreya Chakraborty & Lucia S. Gao & Prianka Musa, 2023. "Corporate social responsibility and litigation risk: Evidence from securities class action lawsuits," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1785-1819, June.
  114. John Donovan & Jared Jennings & Kevin Koharki & Joshua Lee, 2021. "Measuring credit risk using qualitative disclosure," Review of Accounting Studies, Springer, vol. 26(2), pages 815-863, June.
  115. Elmawazini, Khaled & Galariotis, Emilios & Hossain, Ashrafee T. & Rjiba, Hatem, 2024. "Federal judge ideology and real earnings management," International Review of Financial Analysis, Elsevier, vol. 92(C).
  116. Ho, Nam, 2023. "Local competition and auditors' provision of non-audit services," Advances in accounting, Elsevier, vol. 63(C).
  117. Sudipta Basu & Yi Liang, 2019. "Director–Liability–Reduction Laws and Conditional Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 57(4), pages 889-917, September.
  118. Larelle Chapple & Victoria J Clout & David Tan, 2014. "Corporate governance and securities class actions," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 525-547, November.
  119. Tianyu Cai & Lixiong Guo & Yongxian Tan, 2024. "Short seller monitoring and real earnings management," The Financial Review, Eastern Finance Association, vol. 59(1), pages 203-225, February.
  120. Qing L. Burke & Tim V. Eaton & Mengying Wang, 2019. "Trade liberalization and conditional accounting conservatism: evidence from import competition," Review of Quantitative Finance and Accounting, Springer, vol. 53(3), pages 811-844, October.
  121. Xiong, Jiacai & Ouyang, Caiyue & Tong, Jamie Yixing & Zhang, Feida Frank, 2021. "Fraud commitment in a smaller world: Evidence from a natural experiment," Journal of Corporate Finance, Elsevier, vol. 70(C).
  122. Kempf, Elisabeth & Spalt, Oliver G., 2020. "Attracting the Sharks: Corporate Innovation and Securities Class Action Lawsuits," CEPR Discussion Papers 14358, C.E.P.R. Discussion Papers.
  123. Dain C. Donelson & Justin J. Hopkins & Christopher G. Yust, 2018. "The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation," Review of Accounting Studies, Springer, vol. 23(2), pages 528-588, June.
  124. Jeremiah W. Bentley & Theodore E. Christensen & Kurt H. Gee & Benjamin C. Whipple, 2018. "Disentangling Managers’ and Analysts’ Non‐GAAP Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 56(4), pages 1039-1081, September.
  125. Pham, Man Duy (Marty) & Nguyen, Thu Ha, 2024. "When a gift resembles a trojan horse: CEO stock gift and stock price crash risk," The British Accounting Review, Elsevier, vol. 56(4).
  126. Kubick, Thomas R. & Lockhart, G. Brandon & Mauer, David C., 2023. "Judge ideology and debt contracting," Journal of Banking & Finance, Elsevier, vol. 152(C).
  127. Wei Chen & Paul Hribar & Sam Melessa, 2023. "Standard Error Biases When Using Generated Regressors in Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 61(2), pages 531-569, May.
  128. Rizzo, Emanuele, 2018. "Essays on corporate governance and the impact of regulation on financial markets," Other publications TiSEM b5158260-ea13-4763-b992-6, Tilburg University, School of Economics and Management.
  129. James Malm & Marcin Krolikowski, 2017. "Litigation risk and financial leverage," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 41(1), pages 180-194, January.
  130. Lin, K.C. & Dong, Xiaobo, 2018. "Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood," Advances in accounting, Elsevier, vol. 43(C), pages 32-45.
  131. James A. Chyz & Fabio B. Gaertner & Asad Kausar & Luke Watson, 2019. "Overconfidence and Corporate Tax Policy," Review of Accounting Studies, Springer, vol. 24(3), pages 1114-1145, September.
  132. Daniel Saavedra, 2023. "Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements," Review of Accounting Studies, Springer, vol. 28(3), pages 1388-1412, September.
  133. Jeremy Bertomeu & Edwige Cheynel & Davide Cianciaruso, 2021. "Strategic Withholding and Imprecision in Asset Measurement," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1523-1571, December.
  134. Senlin Miao & Gary Gang Tian & Fenghua Wen & Jinli Xiao, 2024. "The Independence of Judges and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 193(3), pages 633-653, September.
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