Zobrazeno 1 - 10
of 185
pro vyhledávání: '"Andrew J. Leone"'
Publikováno v:
Contemporary Accounting Research. 40:765-805
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b84e8958b94413a845802873a477a762
https://doi.org/10.1111/1911-3846.12825
https://doi.org/10.1111/1911-3846.12825
Publikováno v:
The Accounting Review. 97:155-178
Recent evidence suggests that investors struggle to process complex financial disclosures. Relative to equity and public debt investors, banks have unique advantages in acquiring information and can impose contractual terms to mitigate information fr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1a1b4928ba839e72f0320583fedfdb92
https://doi.org/10.2308/tar-2019-0411
https://doi.org/10.2308/tar-2019-0411
Publikováno v:
Journal of Accounting and Economics. 67:226-253
This study tests whether firms seek to mitigate the adverse effects of Financial Reporting Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC based on the complexity of accounting standards that govern annual disclosur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0f6632c5b1adc9e153dd71086b5ce784
https://doi.org/10.1016/j.jacceco.2018.09.005
https://doi.org/10.1016/j.jacceco.2018.09.005
Publikováno v:
SSRN Electronic Journal.
When hiring new workers, employers often screen large numbers of written applications before selecting a subset for more costly, in-person interviews. A large literature suggests that information frictions lead to screening on imperfect quality signa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8991fcd9f377cc42095c3c38a04d25de
https://doi.org/10.2139/ssrn.3571595
https://doi.org/10.2139/ssrn.3571595
Publikováno v:
Journal of Accounting and Economics. 71:101355
This study examines changes in SEC enforcement and firm cooperation after the SEC introduced its new cooperation program in 2010. While previous research shows that the SEC penalized cooperative firms prior to 2010, our results suggest that after tha
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::83ad57197f7cb39123151096f2e0481e
https://doi.org/10.1016/j.jacceco.2020.101355
https://doi.org/10.1016/j.jacceco.2020.101355
Publikováno v:
The Accounting Review. 94:337-364
Accounting studies often encounter observations with extreme values that can influence coefficient estimates and inferences. Two widely used approaches to address influential observations in accounting studies are winsorization and truncation. While
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5072a968d317bdb9ca46fa8bebb8a626
https://doi.org/10.2308/accr-52396
https://doi.org/10.2308/accr-52396
Publikováno v:
SSRN Electronic Journal.
This paper examines the interplay between the SEC and misconduct firms under the modified leniency program of 2010. In contrast to prior research that finds the SEC penalizes cooperative violators prior to 2010, we show that the Commission now reward
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a4ff65e00b799a7d8373182b5082b86b
https://doi.org/10.2139/ssrn.3159112
https://doi.org/10.2139/ssrn.3159112
Publikováno v:
SSRN Electronic Journal.
Recent evidence suggests that investors struggle to process complex financial disclosures. Relative to equity and public debt investors, banks have unique advantages in acquiring information and can impose contractual terms to mitigate information fr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b6999d8ccf99ac522e94a758c92a590b
https://doi.org/10.2139/ssrn.3214576
https://doi.org/10.2139/ssrn.3214576
Autor:
Andrew J. Leone, Elaine Henry
Publikováno v:
The Accounting Review. 91:153-178
This study evaluates alternative measures of the tone of financial narrative. We present evidence that word-frequency tone measures based on domain-specific wordlists—compared to general wordlists—better predict the market reaction to earnings an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c3a619dc6db505ff55fb1ee3f826a2bc
https://doi.org/10.2308/accr-51161
https://doi.org/10.2308/accr-51161
Publikováno v:
The Accounting Review. 89:1051-1082
This study examines the conditions under which financial restatements lead corporate boards to dismiss external auditors and how the market responds to those dismissal announcements. We find that auditors are more likely to be dismissed after more se
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::74b31862b054311bd476fb09cb94f577
https://doi.org/10.2308/accr-50680
https://doi.org/10.2308/accr-50680