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pro vyhledávání: '"Bharat Sarath"'
Autor:
Bharat Sarath
Publikováno v:
Asian Review of Accounting, 2016, Vol. 24, Issue 1, pp. 2-18.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/ARA-12-2015-0127
Autor:
Cheng-Few Lee, Bharat Sarath
Publikováno v:
Review of Pacific Basin Financial Markets and Policies. 25
Publikováno v:
Journal of Accounting, Auditing & Finance. 36:695-722
The regular pattern of quarterly earnings announcements sets up a predictable pattern of information asymmetry in the market. Both regulatory restrictions and voluntary corporate restrictions direct trading to low information asymmetry periods. To un
Publikováno v:
Contemporary Accounting Research. 37:773-801
We select a small set of recommendations that lie in the upper and lower tail of the empirical distribution of divergences between a recommendation, and the consensus over the window (−30, −1) days prior to that recommendation. We classify these
Publikováno v:
Review of Quantitative Finance and Accounting. 55:647-669
Beginning in December 2005, the SEC required registrants to discuss “the most significant factors that make the company risky” under the Risk Factors item (Item 1A) in annual reports. The objective of this research is to evaluate the informativen
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 47:100470
The agency paradigm is primarily concerned with compensation contracts that align the interests of top management with those of shareholders, but such alignment may be imperfect. In particular, if shareholders differ in their time-preferences, it wil
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7e74a6bbd31abf7b702c0cb19fea155b
https://doi.org/10.1142/9789811229251_0013
https://doi.org/10.1142/9789811229251_0013
Publikováno v:
Information for Efficient Decision Making
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b6f40fd21e8ac4b772e936143e89da6e
https://doi.org/10.1142/9789811220470_0018
https://doi.org/10.1142/9789811220470_0018
Autor:
Bharat Sarath, James M. McCarrick
Publikováno v:
SSRN Electronic Journal.
This paper examines an aspect of Security Class Action dynamics that has not been previously analyzed using game theory: the effects of fragmentation of interests across the insured defendant and potentially multiple-insurers who are all subject to l
Publikováno v:
Journal of Business Finance & Accounting.
We examine differences in stock price, option volatility, and litigation reactions to restatement announcements that are associated with a material weakness (MW) disclosure. Contrasted with restatements that are not associated with any MW disclosure,