All Stories

  1. “No comment”: Language frictions and the IASB's due process
  2. The effect of securities litigation risk on firm value and disclosure
  3. Are public health policies associated with corporate innovation? Evidence from U.S. nonsmoking laws
  4. Current Issues Faced by Controllers
  5. The effect of shareholder scrutiny on corporate tax behavior: Evidence from shareholder tax litigation
  6. The merits of securities litigation and corporate reputation
  7. Getting Back to the Source: A New Approach to Measuring Ex Ante Litigation Risk using Plaintiff-Lawyer Views of SEC Filings
  8. Are all activists created equal? The effect of interventions by hedge funds and other private activists on long-term shareholder value
  9. The Effects of Independent Director Litigation Risk*
  10. Spillover Effects in Disclosure-Related Securities Litigation
  11. Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
  12. Does Media Coverage Cause Meritorious Shareholder Litigation? Evidence from the Stock Option Backdating Scandal
  13. U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs: Implications for Country-Specific Studies
  14. Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement
  15. Internal Control Quality and Bank Risk-Taking and Performance
  16. Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis
  17. Tainted portfolios: How impairment accounting rules restrict security sales
  18. The relation between religiosity and private bank outcomes
  19. The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation
  20. Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?
  21. Trends in Tax-Related Litigation and D&O Insurance Pricing: Did Increased Tax Risk Affect Litigation Costs?
  22. INSURERS AND LENDERS AS MONITORS DURING SECURITIES LITIGATION: EVIDENCE FROM D&O INSURANCE PREMIUMS, INTEREST RATES, AND LITIGATION COSTS
  23. The Role of Directors’ and Officers’ Insurance in Securities Fraud Class Action Settlements
  24. Litigation Risk and Agency Costs: Evidence from Nevada Corporate Law
  25. Predicting Credit Losses: Loan Fair Values versus Historical Costs