Studies on accounting, financial disclosures, and the law
Institute of Professional Accounting, Graduate School of Business, University of Chicago, 1994 - Business & Economics - 226 pages
Papers presented at the annual Conference on Accounting Research, held at the University of Chicago.
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accounting accruals alleged analysis associated audit effort audit failure audit ﬁrm audit report auditor litigation bankrupt bankruptcy beneﬁts book value buyers ceteris paribus cleanup costs client coefficients companies Compustat cost estimates costly investment damages differences disclosure economic effects environmental liability proxies equation expected expected value Experimental Economics ﬁled ﬁling ﬁnancial reporting ﬁnancial statements ﬁnd ﬁndings ﬁrm’s ﬁrst ﬁscal France GAAP Germany identiﬁed incentives income indicate issue lawsuits lawsuits against auditors litigation subsample market value measurement misstatement modiﬁed reports multivariate negligence standard Palmrose Panel Periods Periods Periods plaintiffs potential predicted predirective probability proﬁts proportionate liability regime PRPs qualiﬁed Quartile Records of Decision reﬂect regression Research seller discloses shareholders signiﬁcant signiﬁcantly speciﬁcation Statement before Bankruptcy statistics stock returns strategy strict liability suit Superfund Superfund sites tion total assets univariate unmodiﬁed valuation value of equity variables veriﬁer veriﬁer’s test VSL regime