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of 10
pro vyhledávání: '"Nana Y. Amoah"'
Using the L. Bebchuk, Cohen, and Ferrell (2009) entrenchment index (E-index), the authors examine the relation between management entrenchment and the probability of a firm being implicated in the stock option backdating scandal. The authors conduct
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d07f851da716a3c29134b6a5c15974c6
https://doi.org/10.1108/s1041-706020200000022001
https://doi.org/10.1108/s1041-706020200000022001
Publikováno v:
Review of Accounting and Finance. 16:282-302
Purpose This study aims to examine the use of real activities manipulation by firms implicated in the stock option backdating scandal. Design/methodology/approach The real activity manipulation measures are as follows: abnormal R&D expense, abnormal
This study examines the relation between internal control material weakness (ICMW) under Section 404 of the Sarbanes-Oxley Act (SOX) and real earnings management. Our measures of real earnings management are abnormal cash flow from operations (ABCFOs
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::620e8a62a264628bc920f22640f712ad
https://doi.org/10.1108/s1041-706020170000020001
https://doi.org/10.1108/s1041-706020170000020001
Autor:
Nana Y. Amoah
Publikováno v:
Journal of Accounting & Organizational Change. 9:322-335
PurposeThe purpose of this study is to investigate the relation between the size of the legal penalty for fraud and CEO turnover.Design/methodology/approachUsing a sample of 93 securities lawsuits that were filed in the US between 1997 and 2005, logi
Autor:
Nana Y. Amoah, Alex P. Tang
Publikováno v:
Research in Accounting Regulation. 25:41-46
Using a sample of 185 restating firms that were sued between 1997 and 2005, we examine the role of accounting irregularity, other restatement characteristics and the Sarbanes Oxley Act in the resolution of litigation after the Private Securities Liti
Autor:
Nana Y. Amoah
Publikováno v:
Review of Accounting and Finance. 11:40-52
PurposeThe purpose of this paper is to examine the relation between CEO option grants at the beginning of the class period (BCP) and investor reaction to announcement of restatement‐induced securities litigation.Design/methodology/approachUsing a r
Autor:
Alex P. Tang, Nana Y. Amoah
Publikováno v:
Advances in Accounting. 26:155-169
We examine the influence of monitoring provided by the board and audit committee on the probability of restatement-induced securities class action lawsuits using a sample of firms that have restated earnings in the period of 1997–2002. Logistic reg
Publikováno v:
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT. 1:62
This study examines the relation between auditor litigation and the market and legal penalties imposed on sued audit clients after the private securities litigation reform act (PSLRA). A sample of accounting-related lawsuits is used in the regression
Autor:
Nana Y. Amoah
Publikováno v:
Advances in Public Interest Accounting ISBN: 9781780526188
This study investigates the relation between lawsuit attributes that support an inference of fraud and the probability and the size of securities lawsuit settlement. A sample of 607 securities lawsuits between 1996 and 2006 is used in the analysis of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::975f4b1fa2fcef37524f4e349c1e2dea
https://doi.org/10.1108/s1041-7060(2013)0000016005
https://doi.org/10.1108/s1041-7060(2013)0000016005
Autor:
Lynette Deal, Nana Y. Amoah
Publikováno v:
SSRN Electronic Journal.
In this case, Super Value Grocery Store in Nassau, Bahamas experiences a rapid decline in sales. Marketing and promotional efforts to improve sales failed to yield any positive results. A survey of people's attitude towards Super Value indicated that