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The impact of SEC investigations and accounting and auditing enforcement releases on firms’ cost of equity capital
16 references·2 citing·47 second hopsampled
The impact of SEC investigations and accounting and auditing enforcement releases on firms’ cost of equity capital (2015)The impact of SEC investigations and acco…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Does Mandatory Adoption of In…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…The Cost to Firms of Cooking the Books (2008)The Cost to Firms of Cooking …International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Differences in …Expected EPS and EPS Growth as Determinantsof Value (2005)Expected EPS and EPS Growth a…Assessing Alternative Proxies for the Expected Risk Premium (2005)Assessing Alternative Proxies…An Evaluation of Accounting-Based Measures of Expected Returns (2005)An Evaluation of Accounting-B…The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital (2004)The Effect of Accounting Rest…Information and the Cost of Capital (2004)Information and the Cost of C…Toward an Implied Cost of Capital (2001)Toward an Implied Cost of Cap…Incentives and Penalties Related to Earnings Overstatements that Violate GAAP (1999)Incentives and Penalties Rela…Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance (1997)Detecting GAAP violation: imp…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Financial and Market Effe…The impact of financial restatements on financial markets: a systematic review of the literature (2020)The impact of financial resta…Low-cost trends in audit fees and their impact on service quality (2017)Low-cost trends in audit fees…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Outside directors and CEO turnover (1988)Stock prices and top management changes (1988)Measuring Securities Litigation Risk (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Tone Management (2013)Principles of Corporate Finance. (1981)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Disclosure level and the cost of equity capital. (1997)PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)Political connections and the cost of equity capital (2012)Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Law and Finance (1998)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Corporate social responsibility and access to finance (2013)Crime and Punishment: An Economic Approach (1968)The effect of capital structure on a firm's liquidation decision (1984)Who Blows the Whistle on Corporate Fraud? (2010)The Impact of Religion on Financial Reporting Irregularities (2011)Continuous Auctions and Insider Trading (1985)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)Risk, Return, and Equilibrium: Empirical Tests (1973)Disclosure, Liquidity, and the Cost of Capital (1991)Differences of Opinion and the Cross Section of Stock Returns (2002)Environmental Externalities and Cost of Capital (2014)The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)The information content of annual earnings announcements and mandatory adoption of IFRS (2011)ESG practices and the cost of debt: Evidence from EU countries (2019)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 2001Toward an Implied Cost of Capital2,004 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2005Expected EPS and EPS Growth as Determinantsof Value1,414 cited
  • 2006International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?1,369 cited
  • 2008The Cost to Firms of Cooking the Books1,315 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 2010Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?787 cited
  • 2005Assessing Alternative Proxies for the Expected Risk Premium750 cited
  • 1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
  • 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases689 cited
  • 2004The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital

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628 cited
  • 1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
  • 2005An Evaluation of Accounting-Based Measures of Expected Returns506 cited
  • Cited by

    • 2020The impact of financial restatements on financial markets: a systematic review of the literature22 cited
    • 2017Low-cost trends in audit fees and their impact on service quality19 cited