Search Results - isPartOf:"Journal of Accounting and Public Policy"

Accounting for wrongdoing : the financial consequences of bank misconduct

Fernandez de Bilbao, Jose; Figuerola-Ferretti, Isabel … - In: Journal of accounting and public policy 51 (2025), pp. 1-34

This paper investigates the determinants influencing banks’ decisions to disclose P&L misconduct-related charges and assesses the extent to which these P&L charges can predict future misconduct penalty announcements. Previous research has largely focused on the penalty announcements as the...

Persistent link: https://www.econbiz.de/10015414075

Consolidation in national accounts : implications for municipal enterprises

Dargenidou, Christina; Vicente-Lama, Marta de; García … - In: Journal of accounting and public policy 48 (2024), pp. 1-23

Persistent link: https://www.econbiz.de/10015333507

CEO succession and auditor going concern decisions : an analysis of outsider CEOs and generalist skills

Evdokimov, Egor; Yusoff, Iliyas - In: Journal of accounting and public policy 43 (2024), pp. 1-15

Persistent link: https://www.econbiz.de/10015056784

Theoretical analysis of non-deductible expenses : implications for the design of compensation contracts

Murakami, Yutaro; Wakabayashi, Toshiaki - In: Journal of accounting and public policy 45 (2024), pp. 1-18

Persistent link: https://www.econbiz.de/10015056825

Could financial education be a universal social policy? : a simulation of potential influences on inequality levels

Gallo, Giovanni; Sconti, Alessia - In: Journal of accounting and public policy 46 (2024), pp. 1-27

Persistent link: https://www.econbiz.de/10015057467

Quality choices in corporate social responsibility reporting under heterogeneous investor preferences

Noda, Akihiro - In: Journal of accounting and public policy 47 (2024), pp. 1-15

Persistent link: https://www.econbiz.de/10015057612

Corporate governance and tax avoidance : evidence from governance reform

Kerr, Jon N.; Price, Richard A.; Román, Francisco J.; … - In: Journal of accounting and public policy 47 (2024), pp. 1-21

Persistent link: https://www.econbiz.de/10015057617

Accounting comparability and customer concentration

Chircop, Justin; Nguyen, Nhat Q.; Tri Tri Nguyen - In: Journal of accounting and public policy 48 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10015333323

WSJ reporting of price-to-earnings ratios and attention to earnings

Frankel, Richard; Jia, Yanrong; Sun, Yan - In: Journal of accounting and public policy 49 (2025), pp. 1-23

Persistent link: https://www.econbiz.de/10015333616

Bribes and audit fees

Hadjigavriel, Stavriana; Gutiérrez Urtiaga, María; … - In: Journal of accounting and public policy 49 (2025), pp. 1-25

Persistent link: https://www.econbiz.de/10015333621