Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Stephen V. Brown"'
Publikováno v:
Contemporary Accounting Research. 40:765-805
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b84e8958b94413a845802873a477a762
https://doi.org/10.1111/1911-3846.12825
https://doi.org/10.1111/1911-3846.12825
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3cd20413a41e6e94b0187ae37fb4e5df
https://doi.org/10.2139/ssrn.4029950
https://doi.org/10.2139/ssrn.4029950
Publikováno v:
SSRN Electronic Journal.
Firms are required to provide financial information via the financial statements and the MD&A—a narrative explanation of the financial statements. Our study examines how firms use the MD&A channel when their financial statement channel is inadequat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e0ff35d06ce153cc9513823be1f153c3
https://doi.org/10.2139/ssrn.3891572
https://doi.org/10.2139/ssrn.3891572
Publikováno v:
Contemporary Accounting Research. 35:622-656
In this study we use the recently mandated risk factor disclosure to examine the spillover effect of the Securities and Exchange Commission (SEC) review of qualitative corporate disclosure. We find that firms not receiving any comment letter (“No
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::12abe2cec9a9c6eb6adf97317bfd4f6e
https://doi.org/10.1111/1911-3846.12414
https://doi.org/10.1111/1911-3846.12414
Publikováno v:
SSRN Electronic Journal.
Firms with similar businesses are expected to display similar relations between their financial statement items. We examine whether a firm is more likely to draw SEC scrutiny when its financial statement relations deviate from its industry peers or f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6831a88732b62bd90ef1e7cce09bd9cd
https://doi.org/10.2139/ssrn.3384394
https://doi.org/10.2139/ssrn.3384394
Autor:
Stephen V. Brown, W. Robert Knechel
Publikováno v:
Journal of Accounting Research. 54:725-775
We examine auditor switching conditional on the compatibility of clients and their auditors using a unique text-based measure of similarity of financial disclosures. We find clustering of clients within an audit firm based on this measure. We find th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0c6e88a94ec56829b459a809522ad0ef
https://doi.org/10.1111/1475-679x.12105
https://doi.org/10.1111/1475-679x.12105
Autor:
Stephen V. Brown, Jennifer Wu Tucker
Publikováno v:
Journal of Accounting Research. 49:309-346
The Securities and Exchange Commission (SEC) has expressed concern about the informativeness of firms’ Management Discussion and Analysis (MDA the price reaction to MD&A modification scores has also weakened, suggesting a decline in MD&A usefulness
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d371c98d084f24998999d9522c0ab1d0
https://doi.org/10.1111/j.1475-679x.2010.00396.x
https://doi.org/10.1111/j.1475-679x.2010.00396.x
Publikováno v:
SSRN Electronic Journal.
In this study we use the recently mandated risk factor disclosure to examine the spillover effect of SEC reviews of qualitative corporate disclosure. We find firms not receiving any comment letter (“No-letter Firms”) modify their subsequent year
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::47f236d8dbdfbc41fc385d3927578f28
https://doi.org/10.2139/ssrn.2551451
https://doi.org/10.2139/ssrn.2551451