Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Michael T. Durney"'
Publikováno v:
Contemporary Accounting Research.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eaed6c54075cda6fe56326954fc016cd
https://doi.org/10.1111/1911-3846.12858
https://doi.org/10.1111/1911-3846.12858
Publikováno v:
SSRN Electronic Journal.
We examine how investor relations officers (IROs) approach disclosure decisions in private meetings with investors. We provide a framework that describes the conflicting pressures that IROs face in these settings and factors that might influence priv
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::608374dde5e72a17300d22d0e11bc294
https://doi.org/10.2139/ssrn.3914167
https://doi.org/10.2139/ssrn.3914167
Publikováno v:
SSRN Electronic Journal.
While derivative securities are a critical component of the global economy, the complexity of derivatives is decried as a contributor to financial crises and investor losses. However, derivative complexity is not necessarily related to risk. In this
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::54b0df76809a5845475353bd8790fe6e
https://doi.org/10.2139/ssrn.3570998
https://doi.org/10.2139/ssrn.3570998
Publikováno v:
SSRN Electronic Journal.
Amidst growing pressure from investors and the general public, CEOs increasingly express their views on social, environmental, and political issues. Using an experiment, we offer initial evidence on the effect of this CEO activism on investor decisio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a0ac9ceb5ed673bcfb856e53a388d716
https://doi.org/10.2139/ssrn.3604321
https://doi.org/10.2139/ssrn.3604321
Publikováno v:
SSRN Electronic Journal.
There is considerable variation across firms and disclosure settings in the level of advance preparation for disclosures. Further, disclosures that involve less preparation are more spontaneous and can affect market outcomes. Despite this, little is
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2b7a3e5e85937e280411a173df363816
https://doi.org/10.2139/ssrn.3469813
https://doi.org/10.2139/ssrn.3469813
Autor:
Michael T. Durney
Publikováno v:
SSRN Electronic Journal.
I provide survey and experimental evidence to shed light on managers’ disclosures in private meetings with investors. I survey 114 investor relations officers (IROs) on their private disclosure experiences to provide descriptive evidence about (a)
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3bcfe29193830e57f47ca3c64d32f325
https://doi.org/10.2139/ssrn.3469816
https://doi.org/10.2139/ssrn.3469816
Publikováno v:
SSRN Electronic Journal.
The communication of non-public information in private meetings between corporate officials and financial analysts presents a distinctive regulatory challenge. One reason is that there typically is no record of what transpires in a private meeting. A
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ab3f52eb367342f29111c94397f3218e
https://doi.org/10.2139/ssrn.3440852
https://doi.org/10.2139/ssrn.3440852
Publikováno v:
AUDITING: A Journal of Practice & Theory. 33:79-110
SUMMARY: Changes in the accounting and auditing environments since the passage of Sarbanes-Oxley (SOX) and the creation of the Public Accounting Oversight Board (PCAOB) have likely impacted accounting population error rates and audit sampling procedu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::394b647d049a9fac10115953fe2c2e54
https://doi.org/10.2308/ajpt-50669
https://doi.org/10.2308/ajpt-50669
Publikováno v:
SSRN Electronic Journal.
Previous research has examined error characteristics of accounting populations as well as auditors’ evaluation of sample errors. In addition, many studies about audit sampling techniques frequently rely on assumptions concerning the error character
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::63f5e07edac02528417c9ddad984a136
https://doi.org/10.2139/ssrn.2245866
https://doi.org/10.2139/ssrn.2245866