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Summary
Wednesday, May 15, 2024
AAA Impact Hub
Can Social Media Criticism by Small Investors Predict Acquisition Withdrawals?
Researchers assess social media's role in corporate governance, focusing on whether criticisms from small investors on internet stock message boards can forecast firm acquisition decisions...
Summary
Wednesday, May 15, 2024
AAA Impact Hub
Do Changes in Internal Controls Under Section 404 Influence Investor Perceptions?
This study investigates how Section 404 of the Sarbanes-Oxley Act's deregulation, specifically the 2007 amendments that eased internal controls and reporting requirements, affects investor perceptions.
Summary
Tuesday, April 30, 2024
AAA Impact Hub
The Role of Public and Private Enforcement in Measuring Accounting Irregularities
This study addresses the intersection of public and private enforcement in detecting accounting fraud and irregularities, contrasting the effectiveness and outcomes of actions taken by the Securities and Exchange Commission (SEC) and...
Summary
Wednesday, April 17, 2024
AAA Impact Hub
Do Data Breaches Impact Bank Loan Terms for Affected Firms?
As companies have collected and stored increasing amounts of customer data as part of their business, the number and size of data breaches has also escalated. Beyond the immediate effects of these incidents, the researchers examine...
Summary
Tuesday, April 16, 2024
AAA Impact Hub
What Impact Does the Format of Internal Control Disclosures Have on Investment Choices?
The study investigates how the presentation of internal control weaknesses (ICWs)— specifically, their prominence and level of detail—markedly influences the perceptions and investment choices of nonprofessional investors.
Summary
Tuesday, April 16, 2024
AAA Impact Hub
What Are the Effects of Various Goodwill Accounting Approaches on Financial Statements?
The study evaluates different approaches used to account for “goodwill” after its initial recognition, analyzing how these methods affect the faithful representation of its value in financial reporting.
Summary
Tuesday, April 16, 2024
AAA Impact Hub
How Does Accounting Quality Influence Debt Concentration in Corporate Structures?
The study investigates the relationship between the quality of accounting information and the concentration of debt in corporate capital structures. It looks at whether companies that have more reliable financial reports tend to use...
Summary
Tuesday, April 16, 2024
AAA Impact Hub
Optimal Performance Targets
The study delves into executive compensation contracts, particularly focusing on a type of contract where managers receive a bonus if they surpass a predefined performance threshold. These contracts are analyzed...Powered by Lead Marvels, Inc 2024