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Academic Journals
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From:Nature Biotechnology (Vol. 32, Issue 5) Peer-ReviewedTo the Editor: Much has been written about rocketing biotech stock prices and the opening of public markets to biotech companies over the past 18 months. But access to public funding brings with it substantial costs...
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From:Internal Auditor (Vol. 60, Issue 5) Peer-ReviewedA TORONTO LAWYER NAMED PETER DEY READ THE Cadbury Code, the pioneering British statement of sound corporate governance principles, soon after it was published in 1992. Dey, a former chair of the Ontario Securities...
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From:The CPA Journal (Vol. 81, Issue 3) Peer-ReviewedBeginning in 2008, most Israeli public companies were required to adopt International Financial Reporting Standards (IFRS) for financial reporting. Previously, Israel followed its own set of financial reporting...
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From:Strategic Finance (Vol. 101, Issue 6) Peer-ReviewedOrganizations pay millions of dollars in audit fees every year, and fees are increasing. In a 2018 survey by the Financial Education & Research Foundation, 83 public companies reported average audit fees of $9.8 million...
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From:Strategic Finance (Vol. 101, Issue 11) Peer-ReviewedThe House Financial Services Committee passed two corporate reporting bills at the end of February 2020. The Shareholder Political Transparency Act (H.R. 5929) would require public companies to disclose to the U.S....
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From:East Asia: An International Quarterly (Vol. 35, Issue 4) Peer-ReviewedThis paper addresses the long debate over the superiority of the performance of family- vs non-family-controlled companies from the contesting perspectives of entrepreneurial familism and managerial capitalism. Publicly...
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From:International Journal of Commerce and Management (Vol. 18, Issue 4) Peer-ReviewedAbstract Purpose--The purpose of this paper is to provide an overview of financial restatements by US companies to help students, professors, and practitioners gain a better understanding of restatements. Data from...
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From:Journal of Accountancy (Vol. 206, Issue 3)Growing interest in the global acceptance of a single set of robust accounting standards comes from all participants in the capital markets. Many multinational companies and national regulators and users support it...
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From:Business Lawyer (Vol. 61, Issue 3)Most American publicly held corporations have a one-share, one-vote structure, in which voting power is proportional to economic ownership. This structure gives shareholders economic incentives to exercise their voting...
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From:The Chronicle of Higher Education (Vol. 64, Issue 5)David W. Wise, chief executive of Pharos Biologicals and venture adviser to the president of the Abell Foundation, in Baltimore, on its direct investment program, to director of the Maryland Momentum Fund at the...
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From:Strategic Finance (Vol. 100, Issue 7) Peer-ReviewedEY surveyed finance and IT leaders from large U.S. public companies to examine the key issues companies are dealing with in their implementation of the new lease accounting standard, Accounting Standards Codification...
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From:Strategic Finance (Vol. 101, Issue 4) Peer-ReviewedThe proposal by the U.S. Securities & Exchange Commission (SEC) to relieve some small public companies of the need to get an auditor attestation of the company's management controls has elicited a variety of responses,...
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From:The CPA Journal (Vol. 82, Issue 5) Peer-ReviewedEarnings per share (EPS) is the most common and complex performance measurement that a publicly held company presents in its quarterly and annual reports (Josef Rashty and John O'Shaughnessy, "Restricted Stock Units and...
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From:Risk Management (Vol. 60, Issue 10) Peer-ReviewedUnder increased regulatory scrutiny, boards of publicly traded companies have made risk management a priority, with 86% reporting they "actively engage in enterprise risk management." But according to the 2013 Risk...
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From:Administrative Law Review (Vol. 63, Issue 1) Peer-ReviewedINTRODUCTION The business culture for public companies demands transparency and openness. Investors and securities analysts demand information so that they can assess the strengths and weaknesses of a company....
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From:Advances in Environmental Biology (Vol. 7, Issue 10 S1) Peer-ReviewedThe aim of present research is to review the relation between accounting conditional conservatism and risk of bankruptcy. To this end, 48 companies were analyzed during a fixed period of 2002-2010 via analysis of...
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From:Financial Management (Vol. 42, Issue 4) Peer-ReviewedWe analyze the stock and operating performance of firms issuing private placements in Taiwan. Issuing firms have poor pre-issue performance and earn significantly positive returns at announcement. Placements with an...
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From:People & Strategy (Vol. 43, Issue 1) Peer-ReviewedWhile the prominence of inclusion and diversity as a priority for corporate America is laudable, there remains a gap at many companies between the "walk" and the "talk." How do leaders make sure inclusion is part of the...
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From:Social and Economic Studies (Vol. 63, Issue 3-4) Peer-ReviewedABSTRACT The issue of corporate governance has increased in importance over the last decade and remains an unexplored area for research in Barbados. The purpose of this research is to determine the level of corporate...
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From:Law and Contemporary Problems (Vol. 74, Issue 1) Peer-ReviewedI INTRODUCTION This "review" of the Model Business Corporation Act (MBCA) comes at an important time, at least for the purposes of reflection. (1) The United States has experienced a financial crisis, a market...