Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Michael Minnis"'
Autor:
Petro Lisowsky, Michael Minnis
Publikováno v:
Journal of Accounting Research. 58:547-588
This study uses a comprehensive panel of tax returns to examine the financial reporting choices of medium‐to‐large private U.S. firms, a setting that controls over $9 trillion in capital, vastly outnumbers public U.S. firms across all industries,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c18d3f67bf671a4f0f6057a1ae8f04a7
https://doi.org/10.1111/1475-679x.12306
https://doi.org/10.1111/1475-679x.12306
Publikováno v:
SSRN Electronic Journal.
From the Abstract: We develop a simple model to predict requests for the Payroll Protection Program (PPP) and compare these predictions to the actual allocations The model suggests the amount of requested funds could total $750 billion, though this i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c560ab25a0d94fdaf96743e9ae248c6b
https://doi.org/10.2139/ssrn.3600595
https://doi.org/10.2139/ssrn.3600595
Autor:
Sidney Gardner, Henry Rohmer, Wolf G. Rahn, Michael Siefener, Jo Zybell, Hendrik M. Bekker, Horst Weymar Hübner, Michael Minnis, Michael Aronovitz, Earl Warren, Alfred Bekker
Dieses Buch enthält folgende Geschichten: (499) Horst Weymar Hübner: Im Kabinett des Teufels Wolf G. Rahn: Maggies dunkles Erbe A. F. Morland: Der Wiener Henker Alfred Bekker (Sidney Gardner): Kaltes Grauen Earl Warren/Alfred Bekker (Henry Rohmer):
Publikováno v:
MIT web domain
Lending concentration features prominently in models of information acquisition by banks, but empirical evidence on its role is limited. Using bank-level loan exposures, we find banks are less likely to collect audited financial statements from firms
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::91dbd4763f81d27c59268ec2b8d0457e
https://doi.org/10.1016/j.jacceco.2017.06.005
https://doi.org/10.1016/j.jacceco.2017.06.005
Autor:
Michael Minnis, Nemit Shroff
Publikováno v:
MIT web domain
Private firms face differing financial disclosure and auditing regulations around the world. In the US and Canada, for example, private firms are generally neither required to disclose their financial results nor have their financial statements audit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::20883550b3af24c69365f19375c40d34
https://doi.org/10.1080/00014788.2017.1303962
https://doi.org/10.1080/00014788.2017.1303962
Publikováno v:
SSRN
© 2020 Elsevier B.V. We study the role of reputation in auditor-client matching. Using 1.2 million employment records from US broker-dealers, we find that broker-dealer clients of the same auditor have similar financial adviser misconduct profiles.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c436223d20d5455345c9f947a414e64c
https://doi.org/10.2139/ssrn.3326595
https://doi.org/10.2139/ssrn.3326595
Autor:
Michael Minnis, Andrew Sutherland
Publikováno v:
Journal of Accounting Research. 55:197-233
Using a data set that records banks’ ongoing requests of information from small commercial borrowers, we examine when banks use financial statements to monitor borrowers after loan origination. We find that banks request financial statements for ha
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d5e387434fa15c4494ab86f9dd73d32c
https://doi.org/10.1111/1475-679x.12127
https://doi.org/10.1111/1475-679x.12127
Publikováno v:
MIT web domain
We use a proprietary data set of financial statements collected by banks to examine whether economic growth is related to the use of financial statement verification in debt financing. Exploiting the distinct economic growth and contraction patterns
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3185edd242bc63ba2e16891ad394fdac
https://orcid.org/0000-0003-2517-1685
https://orcid.org/0000-0003-2517-1685
Publikováno v:
SSRN Electronic Journal.
We find that Sarbanes-Oxley (SOX) had two significant effects on the audit market for nonpublic entities. The first short-run effect stems from inelastic labor supply coupled with an audit demand shock from public companies. As a result, private comp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e323c2f42602aeee1fc4fa294da75318
https://doi.org/10.2139/ssrn.3020316
https://doi.org/10.2139/ssrn.3020316
Publikováno v:
Journal of Accounting and Economics. 58:96-116
Knowledge is central to managing an organization, but its presence in employees is difficult to measure directly. We hypothesize that external communication patterns reveal the location of knowledge within the management team. Using a large database
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b768f12f5b0a2d3d2e18fc2bfda612e7
https://doi.org/10.1016/j.jacceco.2014.06.003
https://doi.org/10.1016/j.jacceco.2014.06.003