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Effects of directors and officers liability insurance on accounting restatements · Study

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ArticleEffects of directors and officers liability insurance on accounting restatements

Tzu-Ching Weng2017

Article2017

Effects of directors and officers liability insurance on accounting restatements

Tzu-Ching Weng · Guang‐Zheng Chen · Hsin‐Yi Chi

36 citations·0/0 files stored·International Review of Economics & Finance

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2005The market pricing of accruals quality 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models 2003Conservatism in Accounting Part I: Explanations and Implications 1999Earnings Management to Exceed Thresholds 1990Positive Accounting Theory: A Ten Year Perspective.2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

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2023D&O insurance, technology independent directors, and R&D investment 2017Qualified foreign institutional investor ownership deregulation and the restatement of financial reports --- empirical findings from Taiwan

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2013Accounting and litigation risk: evidence from Directors’ and Officers’ insurance pricingarticle · 12 shared references 2013Firm Accrual Quality Following Restatements: A Signaling Viewarticle · 12 shared references 2009La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquencesarticle · 11 shared references 2009Financial Restatements, Audit Fees, and the Moderating Effect of CFO Turnoverarticle · 10 shared references 2015Directors' and Officers' Liability Insurance, Independent Director Behavior and Governance Effectarticle · 10 shared references 2022Directors’ and officers’ liability insurance: Evidence from independent directors’ votingarticle · 10 shared references

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Year2017

Typearticle

Published2017-02-28

VenueInternational Review of Economics & Finance

ISSN-L1059-0560

Languageen

Citations36

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.iref.2017.02.010

openalex_workW2593296229

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