Search Results

Wird die Ad-hoc-Publizität korrekt umgesetzt? Eine empirische Analyse unter Einbezug von Unternehmen des Neuen Markts,
André Güttler, in Schmalenbach Journal of Business Research (2005)
Keywords: G14, G38, K22, K42

Normative Bilanztheorie und Grundsätze ordnungsmäßiger Gewinnrealisierung für Mehrkomponentenverträge,
Jens Wüstemann and Sonja Kierzek, in Schmalenbach Journal of Business Research (2007)
Keywords: K22, K34, M40, M41

Ausschüttungsbegrenzung und liquidationsfinanzierte Ausschüttungen — wie sinnvoll ist vorsichtige Rechnungslegung?,
Stefan Wielenberg, in Schmalenbach Journal of Business Research (2009)
Keywords: G33, G35, K22, M41

Funktionsgerechte Informationsversorgung des Aufsichtsrats — Von der Negation über die Integration zur Affirmation betriebswirtschaftlicher Ansätze,
Manuel René Theisen, in Schmalenbach Journal of Business Research (2009)
Keywords: G38, K22, M48

Der Basiszinssatz in der Praxis der Unternehmensbewertung: Quantifizierung eines systematischen Bewertungsfehlers,
Moritz Bassemir, Günther Gebhardt and Sascha Leyh, in Schmalenbach Journal of Business Research (2012)
Keywords: G10, G32, K22, M41

Accounting misstatements following lawsuits against auditors,
Clive Lennox and Bing Li, in Journal of Accounting and Economics (2014)
Keywords: K22; M41; M42;

Results from Researching Insolvency Processes in the Czech Republic,
Luboš Smrčka, Jaroslav Schönfeld and Tomáš Malý, in International Advances in Economic Research (2015)
Keywords: C10, G30, G33, K10, K22,

Risiken und Nebenwirkungen der Offenlegungspflicht von Vorstandsbezügen: Individual- vs. Kollektivausweis,
Robert Göx and Uwe Heller, in Schmalenbach Journal of Business Research (2008)
Keywords: G18, J3, K22, M48, M52

Equity cross-listings in the U.S. and the price of debt,
Ryan T. Ball, Luzi Hail and Florin P. Vasvari, in Review of Accounting Studies (2018)
Keywords: F34, G12, G15, G38, K22

Ceci n'est pas une pipe! Corporate Governance practices under two political regimes in Bangladesh: A political economy perspective,
Mohammad Nurunnabi, Monirul Alam Hossain and Saad A. Al-Mosa, in International Journal of Disclosure and Governance (2016)
Keywords: K22, M41, M42, M48, P16

The Benefits of Trade Secret Legal Protection: Evidence from Firms’ Cost Structure Decisions,
Feng Gao, Xue Wang and Benda Yin, in The Journal of Law, Economics, and Organization (2023)
Keywords: D23, D24, D81, K12, K22, M41

Independent Directors and Board Control in Venture Finance,
Brian Broughman, from Berkeley Olin Program in Law & Economics (2008)
Keywords: G24, G32, G34. K12, K22, M13

Shareholders’ Voting at General Meetings: Evidence from the Netherlands,
Abe Jong, Gerard Mertens and Peter Roosenboom, in Journal of Management & Governance (2006)
Keywords: General meetings, Corporate governance, G32, G34, K22,

Trading on inside information when there may be tippees,
Chi-Wen Lee and Zemin Lu, in Review of Quantitative Finance and Accounting (2008)
Keywords: Disclosure, Efficiency, Insider trading, Regulation, G18, K22,

Schlägt sich die Prinzipal-Agent-Beziehung zwischen Anlageinstitution und Bank in überhöhten Transaktionskosten nieder?,
Hartmut Schmidt and Michael Schleef, in Schmalenbach Journal of Business Research (2001)
Keywords: D23, G21, G23, G24, K22, L14

Solvenztest zur Ausschüttungsbemessung — Berücksichtigung unsicherer Zukunftserwartungen,
Bernhard Pellens, Nils Crasselt and Thorsten Sellhorn, in Schmalenbach Journal of Business Research (2007)
Keywords: K22, M41, M44, M47, G34, G35

Impact of liability rules on modes of coordination for food safety in supply chains,
Elodie Rouviere and Karine Latouche, in European Journal of Law and Economics (2014)
Keywords: Food safety, Liability, Coordination, K22, L15, Q13,

Banking foundations: A new economic governance?,
Renzo Costi, in Banca Impresa Società (2011)
Keywords: Banking foundations, company subsidiaries, profit making, public interest, K22, K23.

Power and Payouts in the Sale of Startups,
Jesse Fried and Brian Broughman, from Berkeley Olin Program in Law & Economics (2007)
Keywords: G24, G32, G33, G34, K12, K20, K22, M13

Knowledge flows and insider trading,
David Howden, in The Review of Austrian Economics (2014)
Keywords: Insider information, Asymmetric information, Redistribution, Regulation, D72, D82, G14, K22,

Executive compensation, earnings management and shareholder litigation,
Robert Jones and Yan Wendy Wu, in Review of Quantitative Finance and Accounting (2010)
Keywords: Compensation, Stock options, Fraud, Shareholder lawsuits, J33, K22, M41,

Specification analysis of corporate equity financing decision: a conditional residual approach,
YiLin Wu and Cheng Few Lee, in Review of Quantitative Finance and Accounting (2008)
Keywords: Private placement, Public offering, Residual analysis, G39, G32, K22,

Legal reform and aggregate small and micro business bankruptcy rates: evidence from the 1997 Belgian bankruptcy code,
Nico Dewaelheyns and Cynthia Hulle, in Small Business Economics (2008)
Keywords: Bankruptcy reform, Aggregate bankruptcy rates, G33, E32, K22, L26,

Intra-country regulation of share markets: does one size fit all?,
Glenn Boyle and Richard Meade, in European Journal of Law and Economics (2008)
Keywords: Share market regulation, Financial development, Alternative trading platforms, G18, K22,

Costs and recovery rates in the Dutch liquidation-based bankruptcy system,
Oscar Couwenberg and Abe Jong, in European Journal of Law and Economics (2008)
Keywords: Bankruptcy, Liquidation, Direct costs, Recovery rates, G33, K22,

No conflict, no interest: on the economics of conflicts of interest faced by analysts,
William Forbes, in European Journal of Law and Economics (2013)
Keywords: Conflicts of interest, Analysts, Market abuse directive, G21, G24, G38, K22,

How to increase the efficiency of bond covenants: a proposal for the Italian corporate market,
Flavio Bazzana and Marco Palmieri, in European Journal of Law and Economics (2012)
Keywords: Bond covenants, Bondholder’s trustee, G12, K22, G32,

(Non-)complexity through the eyes of MiFID,
Jürgen Vandenbroucke, in European Journal of Law and Economics (2014)
Keywords: MiFID, UCITS, Complex, Options, K22, K23, G18, G28,

Understanding crowdfunding for business funding – a legal and platform review,
Daniel H. Boylan, Diane Nesson and Jamie Philipps, in Journal of Accounting & Organizational Change (2018)
Keywords: Equity, Innovation, Motivation, Crowdfunding, Debt, Rewards, O16, L21, K22

Credit quality determinants of banks: how important are bankruptcy reforms?,
Saibal Ghosh, in Journal of Economic Studies (2023)
Keywords: Banking, Nonperforming loans, Bankruptcy reforms, Business density, MENA, G21, K22

Corporate governance and management earnings forecast behaviour,
Larelle Chapple, Keitha Dunstan and Thu Phuong Truong, in Pacific Accounting Review (2018)
Keywords: Corporate governance, Management earnings forecasts, Private litigation, G14, K22

Assessing market efficiency for reliance on the fraud-on-the-market doctrine afterWal-MartandAmgen☆Bajaj is the Global Head of the Finance and Securities Practice of Navigant Economics. Mazumdar is the Lead Director of the Finance and Securities Practice of Navigant Economics. Both are members of the Finance faculty at the Walter A. Haas School of Business, University of California-Berkeley. Daniel A. McLaughlin is Counsel with Sidley Austin LLP. The opinions expressed herein are opinions of the authors alone and not of their respective organizations or their clients,
Mukesh Bajaj, Sumon C. Mazumdar and Daniel A. McLaughlin, from Emerald Group Publishing Limited (2014)
Keywords: Securities class actions, fraud-on-the-market; arbitrage limits, G14, K22

The «brand new» civil liability of the auditors: criticism and inconsistency,
Marco De Nadai, in Banca Impresa Società (2011)
Keywords: JEL classification: K22; Keywords: auditor liability, liability cap, general corporate responsability.

Investment research and investment advice: real differences?,
Manuela Ruggi and Giuseppe Settanni, in Banca Impresa Società (2012)
Keywords: Investment research, investment advice, MIFID directive, investment services and activities, ancillary services. JEL classification: K20; K22.

A Behavioural Analysis of Shareholders' Meetings,
Emiliano Marchisio, in Banca Impresa Società (2013)
Keywords: Corporations; Shareholders' Meeting; Collegiality; Group Decisions; Behavioural Analysis; Nudge. JEL Classification: K22; K29.

Quoted banks and procedures for related party transactions: Consob principles and Banca d'Italia Regulation,
Mariasofia Houben, in Banca Impresa Società (2014)
Keywords: Related Party Transactions; Quoted Banks; Corporate Governance. JEL Classification: G21; G30; K22.

A Simple Model of Corporate Fiduciary Duties: With an Application to Corporate Compliance,
Bunting William C., in Review of Law & Economics (2021)
Keywords: corporate governance, fiduciary duties, corporate compliance, asymmetric information, D82, G34, K22, O16

Empirische Ermittlung branchenspezifischer Tarifbindung: Methodische Machbarkeitsstudie,
Helmut Apel and Michael Fertig, in AStA Wirtschafts- und Sozialstatistisches Archiv (2011)
Keywords: Tarifbindung, Mindestlohn, Betriebsbefragung, Repräsentativität, C81, K22, Coverage of collective wage bargaining, Minimum wages, Establishment survey, Representativeness,

The determinants of board composition in a transforming economy: Evidence from Russia,
Ichiro Iwasaki, in Journal of Corporate Finance (2008)
Keywords: D21 D23 G34 K22 L22 P31 Outsider directorship Board composition Corporate governance Russia

What matters and for which firms for corporate governance in emerging markets? Evidence from Brazil (and other BRIK countries),
Bernard Black, Antonio Gledson de Carvalho and Érica Gorga, in Journal of Corporate Finance (2012)
Keywords: G18; G30; G34; G39; K22; K29; Brazil; Korea; India; Russia; Corporate governance; Boards of directors;

Natural resources and economic growth in Africa: The role of institutional quality and human capital,
Oumarou Zallé, in Resources Policy (2019)
Keywords: K22; J24; Q54; O15; Curse of natural resources; Institutions; Human capital; Economic growth;

Phasing Out an Inefficient Venture Capital Tax Credit,
Douglas Cumming and Sofia Johan, in Journal of Industry, Competition and Trade (2010)
Keywords: Canadian tax policy, entrepreneurship, venture capital, G24, G28, G32, G38, K22,

Effectiveness of Antitrust Sanctions on Modern International Cartels,
John Connor, in Journal of Industry, Competition and Trade (2006)
Keywords: anti-trust sanction, cartel, optimal deterrence, L12, L42, K22, B14, F29,

Hedge Fund Activism and Corporate Life Stage: Case Studies of High-technology Companies,
Sixiao Xu, in Journal of Business (2018)
Keywords: Agency Costs, Corporate Life Stage, Hedge Fund Activism, Short-Termism. Classification JEL: G34, K22, O31.

Corporate governance as religion,
Donald Kempf, in Journal of Regulatory Economics (2008)
Keywords: Financial markets, Mergers, Acquisitions: restructuring, Corporate governance, Corporate and securities law, D53, G34, K22,

A theory of underwriters’ risk management in a firm-commitment initial public offering,
Edmund Mantell, in Review of Quantitative Finance and Accounting (2016)
Keywords: Firm-commitment IPO, Underwriting risk management, Asymmetric information, G24, G32, K22,

A Bayesian framework for combining valuation estimates,
Kenton Yee, in Review of Quantitative Finance and Accounting (2008)
Keywords: Value investing, Financial statement analysis, Equity valuation, C11, C40, C53, E17, G11, G12, K22, M41,

Disclosure and the cost of equity in international cross-listing,
Tim Eaton, John Nofsinger and Daniel Weaver, in Review of Quantitative Finance and Accounting (2007)
Keywords: International accounting standards, Disclosure, Cost of equity, Analyst following, G38, K22, M41,

The survival and success of Canadian penny stock IPOs,
Cécile Carpentier and Jean-Marc Suret, in Small Business Economics (2011)
Keywords: Initial public offering, Minimum listing requirements, Small business finance, Success, Survival, G38, G32, K22, L26,

Does securities regulation constrain small business finance? An empirical analysis,
Cécile Carpentier, Jean-François L’Her and Jean-Marc Suret, in Small Business Economics (2008)
Keywords: Small business finance, Constraint, Securities regulation, Private placement, K22, G38, G32, L26,

Civilian Tradition and the Chinese Company Law,
Stefano Porcelli, in Transition Studies Review (2009)
Keywords: Social Transition, Chinese company law, Civilian tradition, Limited liability, K22, P20, P31,

The Harmonization of Property Law,
Xiaomin Chen and Guannan Luo, in Transition Studies Review (2010)
Keywords: Harmonization, Property law, Transfer of movables, Secutity in movables, K11, K22, P14, P21,

Law environment, government regulation and implicit contract: Empirical evidence from the scandals of China’s listed companies,
Donghua Chen, Tiesheng Zhang and Xiang Li, in Psychometrika (2008)
Keywords: law environment, government regulation, implicit contract, corporate scandal, K22, K23, 法律环境, 政府맜制, 隐性契约, 公司丑闻,

Italian IPOs: Allocations and claw back clauses,
Dmitri Boreiko and Stefano Lombardo, in Journal of International Financial Markets, Institutions and Money (2011)
Keywords: G24 G32 G38 K12 K22 IPOs Underpricing Bookbuilding Allocations Claw back clauses

Corporate Governance and Audit Fees: Evidence of Countervailing Relations,
Paul A. Griffin, David Lont and Yuan Sun, in Journal of Contemporary Accounting and Economics (2008)
Keywords: C30; G34; K22; M42; M48; auditing; audit fees; corporate governance; Sarbanes-Oxley;

The Impact of the Sarbanes-Oxley Act on the Structure of REIT Boards of Directors,
Magdy Noguera, in The Journal of Real Estate Finance and Economics (2012)
Keywords: Board structure, Corporate governance, the Sarbanes-Oxley Act, REIT performance, G30, G34, G38, K22, M14,

Ideologies, vested interest groups, and postal saving privatization in Japan,
Masami Imai, in Public Choice (2009)
Keywords: Privatization, Political economy, Postal saving system, Japan, G21, G28, L32, L33, D72, K22,

The uneasy case for rehabilitating small firms under the 1997-reorganization law in Belgium: evidence from reorganization plans,
Bart Leyman, in European Journal of Law and Economics (2012)
Keywords: Court-supervised reorganization, Bankruptcy, Insolvency regulation, Reorganization plan, K20, K22, G33,

Contracting foreign exchange rate risks: a behavioral law and economics perspective on KIKO forward contracts,
Haksoo Ko and William Moon, in European Journal of Law and Economics (2012)
Keywords: Behavioral law and economics, Foreign exchange forward contracts, Knock-in knock-out contracts, K00, K22,

Reactions to corporate insider’s transactions: Do legal stock market disclosure rules have an impact?,
Caspar Rose and Nicolai Søpstad, in European Journal of Law and Economics (2015)
Keywords: Disclosure rules, Insider’s transactions, Event study, Signaling and stock market efficiency, K10, K14, K22, M20, G30,

Integrity, unprincipled agents and corporate governance reform,
Daniel Arce, in European Journal of Law and Economics (2015)
Keywords: Unprincipled agents, Integrity, Punishment, Incentive pay, Adverse selection, Sarbanes–Oxley, Dodd–Frank, K22, L21, M14, M52,

Securities laws ‘facilitating’ private enforcement,
Iljoong Kim, in European Journal of Law and Economics (2008)
Keywords: Securities laws, Regulation, Liability rule, Deterrence, Disclosure requirement, Public enforcement, K22, G18, K42,

Mandatory accounting disclosure by small private companies,
Benito Arruñada, in European Journal of Law and Economics (2011)
Keywords: Financial disclosure, Company accounts, Credit registries, Business simplification, G32, K22, M48,

Market efficiency under ad hoc information: evidence from Germany,
Matthias Bank and Ralf Baumann, in Financial Markets and Portfolio Management (2015)
Keywords: Market efficiency, Stock price adjustment, Ad hoc disclosure, G14, G18, K22,

The Role of Corruption, Culture, and Law in Investment Fund Manager Fees,
Sofia Johan and Dorra Najar, in Journal of Business Ethics (2010)
Keywords: managerial compensation, incentive contracts, private equity, law and finance, G23, G24, G28, K22, K34,

Prospects of Islamic capital market in Uzbekistan: issues and challenges,
Alam Asadov, Ikhtiyorjon Turaboev and Ramazan Yildirim, in International Journal of Islamic and Middle Eastern Finance and Management (2023)
Keywords: Islamic capital markets, Sukuk, Islamic indices, Uzbekistan, Capital market legislation, E44, G23, K22, O16, Z12

Mandatory climate disclosures: impacts on energy and agriculture markets,
Linh Ho and Alan Renwick, in Journal of Financial Economic Policy (2024)
Keywords: Climate disclosure risk, CRD, Energy, Agriculture, Financial market, Simultaneous quantile, G38, K22, Q13, Q43

Subsidiary ownership decisions by bank holding companies,
Wenling Lu and Wan-Jiun Paul Chiou, in Journal of Financial Economic Policy (2019)
Keywords: Banks, Corporation and securities law, Institutional investors, Ownership structure, Banking, G21, G28, K22

Corporate fraud and industry peer effects on IPO underpricing,
Darshana Palkar, in International Journal of Managerial Finance (2023)
Keywords: Initial public offerings, Spillover, Securities class action lawsuits, Trust, Underpricing, G32, G41, K22

Compensation clawback policies and corporate lawsuits,
Matteo P. Arena and Nga Q. Nguyen, in Journal of Financial Regulation and Compliance (2019)
Keywords: Risk management, Executive compensation, Litigation risk, Clawback corporate lawsuits, Corporate litigation, G30, G34, G38, K20, K22

Corporate governance guidelines compliance and firm financial performance,
Erick Rading Outa and Nelson M. Waweru, in Managerial Auditing Journal (2016)
Keywords: Evaluation, Disclosure, Corporate governance, Kenya, Balance, Firm financial performance, F30, G15, G18, G30, K22, M41

Accounting for sustainable finance: does fair value measurement fit for long-term equity investments?,
Vera Palea, in Meditari Accountancy Research (2021)
Keywords: Sustainability, Long-term investing, Equity, Fair value accounting, European Union, M41, P16, K22

The impact of the Market Abuse Directive on illegal insider trading: evidence from three Southern European stock markets,
Júlio Lobão and Sofia P. Baptista, in Studies in Economics and Finance (2023)
Keywords: Market abuse directive, Insider trading, Information leakage, Merger and acquisition announcements, Enforcement, G14, G34, K22, K42

The information content of managerial insider trading: evidence from analyst forecasts,
Omar Esqueda, Thanh Ngo and Daphne Wang, in Asian Review of Accounting (2021)
Keywords: Analyst forecast, Forecast accuracy, Managerial insider trading, Market efficiency, G14, G17, G18, K22

The effect of increases in board independence on financial reporting quality,
Christine Porter and Matthew Sherwood, in Accounting Research Journal (2023)
Keywords: Board of directors, Board regulation, Board independence, Corporate governance, Financial reporting quality, G34, G38, K22

A Survey of Corporate Bankruptcy Reforms: Lessons to Be Learnt for Worldwide Good Practices,
Afef Boughanmi, in European Journal of Interdisciplinary Studies Articles (2021)
Keywords: Insolvency Law, Corporate Bankruptcy Law, Liquidation, Reorganization, Bankruptcy cost, recovery rates. JEL classification: G33, K22

Cartel overcharges☆The author is Professor Emeritus at Purdue University, West Lafayette, IN. He is indebted to Professor Robert H. Lande, who worked with the author on earlier law review articles on cartel overcharges; he also was responsible for locating several overcharges from antitrust verdicts in U.S. courts and provided meticulous comments on this version,
John Connor, from Emerald Group Publishing Limited (2014)
Keywords: Cartel, collusion, price fixing, overcharge, antitrust, optimal deterrence, L12, L42, K22, B14, F29

Market Efficiency and Securities Fraud Litigation,
Roland Eisenhuth and David Marshall, from Emerald Group Publishing Limited (2022)
Keywords: Securities fraud litigation, market efficiency, reliance, fraud on the market, forecastability, materiality, G12, G14, K22, K41

Harmonized regulatory standards, international distribution of investment funds and the recent financial crisis,
Douglas Cumming, Gael Imad'Eddine and Armin Schwienbacher, from HAL (2012)
Keywords: Mutual funds,International distribution,UCITS,European regulation,Law and finance JEL Classification: G23,G15,G18,K22,mutual funds,international distribution,law and finance,Mutual funds International distribution UCITS European regulation Law and finance JEL Classification: G23 G15 G18 K22

The Information Technology Act, 2000-Demystified with Reference to Cybercrimes,
Dr. Rajinder Kaur and Dr. Rashmi Aggarwal Aggarwal, in Paradigm (2013)
Keywords: Corporate Governance; Disclosure Practices; CGDI; Indian Banks; Financial Performance; JEL Codes: G3, G34, G38, K2, K22, K40, G32

Corporate Governance Disclosure Practices and Firm Performance: Evidence from Indian Banks,
Dr. Bhavik M. Panchasara and Ms. Heena S. Bharadia, in Paradigm (2013)
Keywords: Corporate Governance; Disclosure Practices; CGDI; Indian Banks; Financial Performance; JEL Codes: G3, G34, G38, K2, K22, K40, G32

The Legal Structure of the Firm,
Jean-Philippe Robé, from HAL (2011)
Keywords: firm corporation assets partitioning property rights cluster of contracts JEL Classification Codes: K22 M20,firm,corporation,assets partitioning,property rights

Independence and focus of Luxembourg UCITS fund boards,
Jan Hazenberg, in European Journal of Law and Economics (2016)
Keywords: Investment funds, Agency theory, European Union, Governance, Board of directors, Board independence, Fund costs, G23, G28, G34, K22,

The Legal Structure of the Firm,
Jean-Philippe Robé, from HAL (2011)
Keywords: firm corporation assets partitioning property rights cluster of contracts JEL Classification Codes: K22 M20,firm,corporation,assets partitioning,property rights

Cost of equity capital, control divergence, and institutions: the international evidence,
Teresa Chu, In-Mu Haw, Bryan Lee and Woody Wu, in Review of Quantitative Finance and Accounting (2014)
Keywords: Corporate governance, Ownership-control divergence, Cost of equity capital, Legal institutions, Extra-legal institutions, G15, G30, G38, K22,

Litigation risk, information asymmetry and conditional conservatism,
Zhefeng Liu and Fayez Elayan, in Review of Quantitative Finance and Accounting (2015)
Keywords: Information asymmetry, Conservatism, Litigation, Information role of conservatism, The Private Securities Litigation Reform Act, M41, M48, K22, D82, G18,

Old stocks, new owners: Two cases of ownership change in China's stock market,
Stephen Green and Jenna Ho, in Journal of Chinese Economic and Business Studies (2004)
Keywords: China, economic development, stock market, acquisition, restructuring, state-owned enterprises, privatization, JEL classifications: G18, H71, K22, L33, P31,

Race to the top or bottom? Corporate governance, freedom of reincorporation and competition in law,
Zsuzsanna Fluck and Colin Mayer, in Annals of Finance (2005)
Keywords: Corporate governance, Competition between legal systems, Freedom of reincorporation, Shareholder protection, Technology choice, Managerial private benefits, G34, K22,

A contractual perspective on succession in family firms: a stakeholder view,
Per-Olof Bjuggren and Lars-Göran Sund, in European Journal of Law and Economics (2014)
Keywords: Succession, Family firms, Mutual dependence, Asset specificity, Nexus of contracts, Close and non-close stakeholders, G32, K12, K22, L2,

Regulatory competition in European company law,
Amit Sachdeva, in European Journal of Law and Economics (2010)
Keywords: Regulatory competition, European company law, Race to the top, Race to the bottom, Conflict of laws, Incorporation theory, Real seat theory, K29, K22,