the paper at the above conferences. An earlier version of this paper was discussed at Wilfrid Laurier Finance Workshop in 2007. THE EFFECTS OF THE SARBANES-OXLEY ACT AND CANADIAN EQUIVALENT, BILL 198/CSA RULES, ON CANADAIN CROSS-LISTED STOCKS Abstract Following the Sarbanes-Oxley Act of 2002 (SOX), Canada subsequently implemented similar SOX-type rules on Canadian firms by enacting Ontario Bill 198 and the enforcing several of the Canadian Securities Administrators’ (CSA) rules. This paper tests
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Analysis Process Establish a measurable question and keep it clear and concise. The questions by design should either disqualify or qualify your hypotheses. Setting clear and measurable goals or priorities is essential being able to analyze your data to
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firm’s stakeholders and, therefore, the discretionary disclosures explaining the strategies implemented can be regarded as a means for managing reputational risk. This paper analyses annual report disclosures published in response to a major risk event at Allied Irish Banks plc. The empirical results suggest that legitimacy theory can usefully explain the disclosures. However, the findings from the case analysis also indicate that the disclosures made by Allied Irish Banks plc were not wholly effective
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topic in the past thirty years, the factors which deem it beneficial are still little understood. What this paper attempts to set forth is an explanation of why integrative bargaining is a successful and desirable method of negotiating. With a better understanding of why integrative bargaining is effective, negotiators may be better able to utilize this method to its full potential. This paper culminates with a suggestion on how to best exploit this new understanding. Research up to this point has
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Breach Notification Rules The intent of this paper is to define breach notification rules of the Health Insurance Portability and Accountability Act (HIPAA) in the United States (U.S.) and to discuss their objectives and purpose. To achieve this end, it is necessary to conduct a background analysis of the HIPAA breach notification rules. In addition, an evaluation of these rules will be highlighted. Moreover, the impact of the Final Omnibus Rule (FOR) of 2013 on breach notification rules
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Leventi, 423-429 MIBES 2009 - Poster 423 The impacts of the implementation of International Accounting Standards Theodosia Leventi Department of Business Administration, T.E.I. of Larissa, Greece leventi@teilar.gr Abstract This paper belongs to the category of literature review. In this descriptive article we take a brief look at the impacts of the implementation of International Accounting Standards. The continued globalization of business has led to the development of internationally
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Strategic Risk Management HSBC Market Risk Evaluation Table of contents 1. Introduction …………3 HSBC and Research Qestion……………………………………………………………3 2. Methodology. 3 3. Analysis 4 3.1Managing Risk at HSBC and SWOT Analysis 4 3.2Credit Risk 6 3.3 Market Risk 7 3.3 Operational risk 9 4. Discussion 11 Scenarios 11 5. Conclusions 12 5. Perspectives 12 6. References 13 7. Annex index 24 1. Introduction Starting with the early 90’s the focus on
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Journal of Accounting and Economics 50 (2010) 344–401 Contents lists available at ScienceDirect Journal of Accounting and Economics journal homepage: www.elsevier.com/locate/jae Understanding earnings quality: A review of the proxies, their determinants and their consequences$ Patricia Dechow a, Weili Ge b, Catherine Schrand c,n a b c University of California, Berkeley, CA 94720, United States University of Washington, Seattle, WA 98195, United States University of Pennsylvania
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foreign market about OTC market construction, there are still problems to further clarify. On our securities practitioners opinion, we comprehensively use the knowledge ranged from civil law, economics sociology to practical experience, study and analysis the OTC market regulation. We will discuss the problem through six thorough sections. The first part analyzes the fundamentals of OTC market establishment, and we particularly contemplate the OTC legislate characteristics. Firstly, we analyze the
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accepted 4 April 2005 Abstract Managers often provide self-serving disclosures that blame poor financial performance on temporary external factors. Results of an experiment conducted with 124 financial analysts suggest that when analysts perceive such disclosures as plausible, they provide higher earnings forecasts and stock valuations than if the explanation had not been provided. However, we also show that these disclosures can backfire if analysts find them implausible. Specifically, implausible
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