U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs: Implications for Country-Specific Studies
作者： Dain C. Donelson , Brian Monsen , Christopher G. Yust
DOI: 10.2139/SSRN.3339029
关键词: Negatively associated 、 Audit 、 Quality (business) 、 Research stream 、 Business 、 Agency cost 、 Research questions 、 Exploit 、 Identification (information) 、 Accounting
摘要: … We start our sample in 2001 to have audit fee data and end in 2013 to provide several years for the resolution of litigation and government enforcement initiated in our sample.…
aaahq.org
sci-hub.se 
researchgate.net 参考文章(82)
Zhihong Chen, Oliver Zhen Li, Hong Zou, Directors׳ and officers׳ liability insurance and the cost of equity☆ Journal of Accounting and Economics. ,vol. 61, pp. 100- 120 ,(2016) , 10.1016/J.JACCECO.2015.04.001
Stephen G. Ryan, Discussion: “Fair Value Disclosures for Investment Securities and Bank Equity: Evidence from SFAS No. 115” Journal of Accounting, Auditing & Finance. ,vol. 14, pp. 371- 377 ,(1999) , 10.1177/0148558X9901400312
Hyeesoo Sally H Chung, Stephen A Hillegeist, Jinyoung P Wynn, None, Directors’ and officers’ legal liability insurance and audit pricing Journal of Accounting and Public Policy. ,vol. 34, pp. 551- 577 ,(2015) , 10.1016/J.JACCPUBPOL.2015.05.009
Ferdinand A Gul, Judy S L. Tsui, A test of the free cash flow and debt monitoring hypotheses: Journal of Accounting and Economics. ,vol. 24, pp. 219- 237 ,(1997) , 10.1016/S0165-4101(98)00006-8
Randall Morck, Andrei Shleifer, Robert W. Vishny, Management Ownership and Market Valuation: An Empirical Analysis Journal of Financial Economics. ,vol. 20, pp. 293- 315 ,(1988) , 10.1016/0304-405X(88)90048-7
BRAD BADERTSCHER, BJORN JORGENSEN, SHARON KATZ, WILLIAM KINNEY, Public equity and audit pricing in the United States Journal of Accounting Research. ,vol. 52, pp. 303- 339 ,(2014) , 10.1111/1475-679X.12041
Quang H. Vuong, Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses Econometrica. ,vol. 57, pp. 307- 333 ,(1989) , 10.2307/1912557
John C. Coffee, Reforming the Securities Class Action: An Essay on Deterrence and its Implementation Social Science Research Network. ,(2006) , 10.2139/SSRN.893833
Tsai-Jyh Chen, Shu-Hsing Li, Directors’ & officers’ insurance, corporate governance and firm performance International Journal of Disclosure and Governance. ,vol. 7, pp. 244- 261 ,(2010) , 10.1057/JDG.2010.9
Xianming Zhou, Understanding the determinants of managerial ownership and the link between ownership and performance: comment Journal of Financial Economics. ,vol. 62, pp. 559- 571 ,(2001) , 10.1016/S0304-405X(01)00085-X