Investor relations under short‐selling pressure: Evidence from strategic signaling by company site visits

X Ling, S Yan, LTW Cheng - Journal of Business Finance & …, 2022 - Wiley Online Library
Exploiting the staggered deregulation of short sales in China as a quasi‐experiment, we
investigate whether firms change investor relations (IR) strategy when they face short …

Incumbent Auditor Independence and Predecessor Auditor Tenure

BM Burnett, GW Martin… - … , Auditing & Finance, 2024 - journals.sagepub.com
Prior studies examine incumbent auditor tenure and independence. In this article, we
examine predecessor auditor tenure and incumbent auditor independence. We find a …

The joint influence of Sarbanes‐Oxley and FAS123R on financial misreporting

RT Davis, TJ Lopez, T Pollard - Journal of Business Finance & …, 2023 - Wiley Online Library
Prior research reports that a manager's equity risk‐taking incentive (vega) is positively
associated with financial misreporting. FAS 123R led to a significant decrease in vega while …

Signifikansi Karakteristik Chief Financial Officer dalam Mendeteksi Kecurangan Laporan Keuangan

DC Ardiansah, AD Luthfiani - Jurnal Riset dan Aplikasi …, 2024 - jurnal.polinema.ac.id
Objective: This study aims to test the effectiveness of the pentagon fraud theory in detecting
fraudulent financial statements with CFO characteristics as a moderating variable. Method …

Aplicación del modelo de sistema corporativo abierto para el manejo de la contabilidad administrativa del Grupo Empresarial SACSA

PC Inzunza-Mejía… - Economía & …, 2023 - revistas.unjbg.edu.pe
El objetivo fue proponer la aplicación de un modelo de sistema corporativo abierto para el
control de la contabilidad administrativa y el manejo estratégico de ingresos, a fin de evitar …

TFRS 15 Asıl/Vekil Konumlandırması Üzerine Vaka İncelemesi: Turkcell ve Gezinomi

PO Gökten, B Özdoğan, S Gökten - Selçuk Üniversitesi Sosyal Bilimler … - dergipark.org.tr
Bu çalışma ile Borsa İstanbul'da (BIST) faaliyet gösteren ve iş modeli içerisinde acentelik
veya başka bir işletmenin ürün veya hizmetini müşterilerine ulaştırmasında aracılık rolü …

[PDF][PDF] РОЗВИТОК СИСТЕМНОЇ ІНТЕГРАЦІЇ В УПРАВЛІННІ ПІДПРИЄМСТВАМИ

МІНІСТЕРСТВО ОСВІТИ І НАУКИ УКРАЇНИ НАЦІОНАЛЬНИЙ УНІВЕРСИТЕТ «ЛЬВІВ Page
1 1 МІНІСТЕРСТВО ОСВІТИ І НАУКИ УКРАЇНИ НАЦІОНАЛЬНИЙ УНІВЕРСИТЕТ «ЛЬВІВСЬКА …