000			02162nab a2200289 a 4500
999			_c199335 _d199335
003			OSt
005			20200226102009.0
008			191212s20172016xxu||||| |||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aKarpoff, Jonathan M. _9177399
245	1	0	_aProxies and databases in financial misconduct research _cJonathan M. Karpoff, Allison Koester, D. Scott Lee & Gerald S. Martin
300			_aPáginas 129 a la 163
520	3		_aAn extensive literature examines the causes and effects of financial misconduct based on samples drawn from four popular databases that identify restatements, securities class action lawsuits, and Accounting and Auditing Enforcement Releases (AAERs). We show that the results from empirical tests can depend on which database is accessed. To examine the causes of such discrepancies, we compare the information in each database to a detailed sample of 1,243 case histories in which regulators brought enforcement actions for financial misrepresentation. These comparisons allow us to identify, measure, and estimate the economic importance of four features of each database that affect inferences from empirical tests. We show the extent to which each database is subject to these concerns and offer suggestions for researchers using these databases.
650	1	4	_991036 _aContabilidad _vPublicaciones seriadas
650	2	4	_9176853 _aFinanzas corporativas _vPublicaciones seriadas
650	2	4	_9176413 _aGobierno corporativo _vPublicaciones seriadas
650	2	4	_aFinanzas _xLegislación o Reglas de seguridad _vPublicaciones seriadas _9177400
650	2	4	_aFraude _vPublicaciones seriadas _9177401
690			_aGovernment Accountability Office (GAO) _9177402
690			_aStanford Securities Class Action Clearinghouse (SCAC) _9177403
690			_aSecurities and Exchange Commission's (SEC) _9177404
700	1		_aKoester, Allison _9177405
700	1		_aLee, D. Scott _9177406
700	1		_aMartin, Gerald S. _9177407
773	0		_082265 _9377628 _aThe accounting review 2017 V.92 No.6 (Nov) _o0000002032280 _x0001-4826 (papel) _h35 páginas _nIncluye tablas, figuras y referencias bibliográficas
942			_2ddc _cART