Zobrazeno 1 - 10
of 35
pro vyhledávání: '"Christine I. Wiedman"'
Publikováno v:
Accounting Horizons. 36:45-70
SYNOPSIS We examine changes in voluntary disclosure of balance sheet and cash flow (BS/CF) information in earnings releases after restatement announcements. We consider these disclosures to be particularly relevant in the restatement context since th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::315408368bc98673920ac12bfb531857
https://doi.org/10.2308/horizons-19-043
https://doi.org/10.2308/horizons-19-043
Publikováno v:
Journal of Business Finance & Accounting. 47:519-544
We present a novel approach for measuring executive personality traits. Relying on recent developments in machine learning and artificial intelligence, we utilize the IBM Watson Personality Insights service to measure executive personalities based on
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::be7dbe2d7262e62370f25e9e6a4bbe7b
https://doi.org/10.1111/jbfa.12406
https://doi.org/10.1111/jbfa.12406
Autor:
Christine I. Wiedman
Publikováno v:
Journal of Business Ethics. 167:793-807
Research on academic pay finds an unexplained gender pay gap that has not fully dissolved over time and that appears to increase with years of experience. In this study, I consider how role congruity bias contributes to this pay gap. Bias is more lik
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::244c09666e8a78b5c2466c4261803e0b
https://doi.org/10.1007/s10551-019-04165-0
https://doi.org/10.1007/s10551-019-04165-0
Publikováno v:
Contemporary Accounting Research. 36:904-933
Using corporate political spending disclosures as our empirical setting, we conduct a detailed inquiry of shareholder proposals to highlight the role of shareholder activism in the diffusion of disclosure practices. We examine a sample of 541 politic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e8007453e836f5882c958956f340d160
https://doi.org/10.1111/1911-3846.12457
https://doi.org/10.1111/1911-3846.12457
Publikováno v:
Contemporary Accounting Research. 34:1305-1339
We evaluate the net costs and benefits of the whistleblower (WB) provisions adopted under the Dodd-Frank Reform Act of 2010 by examining investor responses to events related to the proposed regulations. We focus our main analysis on a sample of firms
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e0b35a642662aeba411868773d80a55e
https://doi.org/10.1111/1911-3846.12309
https://doi.org/10.1111/1911-3846.12309
Publikováno v:
Corporate Governance: An International Review. 24:443-461
Manuscript type Empirical Research question/issue We empirically examine the antecedents of shareholder activism related to increasing the gender diversity of corporate boards of directors and whether such activism is an effective mechanism for achie
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::34dad7a95e35c75b5495cb9f69d7682c
https://doi.org/10.1111/corg.12170
https://doi.org/10.1111/corg.12170
Publikováno v:
SSRN Electronic Journal.
We present a novel approach for measuring executive personality traits. Relying on recent developments in machine learning and artificial intelligence, we utilize the IBM Watson Personality Insights service to measure executive personalities based on
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::77c9fe7f4e07c100fd09379e06c7b49a
https://doi.org/10.2139/ssrn.3102504
https://doi.org/10.2139/ssrn.3102504
Autor:
Christine I. Wiedman, Chunmei Zhu
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e077884aa379f65d24cbdf0daefa6ec5
https://doi.org/10.2139/ssrn.3105521
https://doi.org/10.2139/ssrn.3105521
Autor:
Chunmei Zhu, Christine I. Wiedman
Publikováno v:
SSRN Electronic Journal.
The stated goal of the 2011 SEC Whistleblower (WB) Program introduced as part of the Dodd-Frank Act was to strengthen investor protection through greater deterrence of securities law violations and more effective regulatory enforcement. While the SEC
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9c9f73e84fd5bc53682134b8045988bb
https://doi.org/10.2139/ssrn.3081174
https://doi.org/10.2139/ssrn.3081174
Publikováno v:
Journal of Business Finance & Accounting. 40:1095-1125
We consider whether and how firms improve their financial reporting credibility following a restatement by comparing two alternative views. The compliance view predicts that firms simply correct errors to comply with regulations; the signaling view p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d929fea7b223d794b67d8e644b92d349
https://doi.org/10.1111/jbfa.12054
https://doi.org/10.1111/jbfa.12054