Centre for Economic Policy Research
Download 1.95 Mb. Pdf ko'rish
|
geneva5
Perspectives 17 (2), Spring, pp. 3-26.
Heaton, J. and Lucas, D. (1999), ‘Stock Prices and Fundamentals’, in B.S. Bernanke and J.J. Rotemberg, NBER Macroeconomics Annual 1999, Cambridge MA, MIT Press, pp. 213-41. Hebb, G.M., and Fraser, D.R. (2002), ‘Conflict of Interest in Commercial Bank Security Underwritings: Canadian Evidence’, Journal of Banking and Finance 26 (10), October, pp. 1935-49. Hickman, W.B. (1958), ‘Corporate Bond Quality and Investor Experience’, New York, National Bureau of Economic Research. Hong, H. and Kubik, J.D. (2003), ‘Analyzing the Analysts: Career Concerns and Biased Earnings Forecasts’, Journal of Finance 58 (1), Feburary, pp. 313-51. Huertas, T.F. and Silverman, J.L. (1986), ‘Charles E. Mitchell: Scapegoat of the Crash?’, Business History Review 60 (1), Spring, pp. 81-103. Hughes, J.P., Mester, L.J. and Moon, C.-G. (2001), ‘Are Scale Economies in Banking Elusive or Illusive? Evidence Obtained by Incorporating Capital Structure and Risk-taking into Models of Bank Production’, Journal of Banking and Finance 25, pp. 2169-208. Institute of Chartered Accountants in England and Wales (2003a), ‘Guidance for Audit Committees: Reviewing Audit Independence’, ICAEW. Institute of Chartered Accountants in England and Wales (2003b), ‘Guidance for Audit Committees: Company Reporting and Audit Requirements’, ICAEW. Institute of Chartered Accountants in England and Wales (2003c), ‘Additional Guidance on Independence for Auditors’, ICAEW. Institutional Investor’s website, www.institutionalinvestor.com. Kahneman, D. and Lovallo, D. (1993), ‘Timid Choices and Bold Forecasts: A Cognitive Perspective on Risk Taking’, Management Science 29, January, pp. 17- 31. Keenan, S.C. (1999), ‘Historical Default Rates of Corporate Bond Borrowers, 1920- 1998’, Moody’s Investors Services, Special Comment. Kinney, W.R. and Libby, R. (2002), ‘The Relation Between Auditors’ Fees for Non- audit Services and Earnings Management’, The Accounting Review 77, pp. 107- 14. Kliger, D. and Sarig, O. (2000), ‘The Information Value of Bond Ratings’, Journal of Finance 55 (6), December, pp. 2879-290. Konishi, M. (2002), ‘Bond Underwriting by Banks and Conflicts of Interest: Evidence from Japan During the Pre-war Period’, Journal of Banking and Finance 26, pp. 767-93. Kroszner, R.S. and Rajan, R.G. (1994), ‘Is the Glass-Steagall Act Justified? A Study of the US Experience with Universal Banking before 1933’, American Economic Review 84. 116 Conflicts of Interest in the Financial Services Industry Kroszner, R.S. and Rajan, R.G. (1997), ‘Organization Structure and Credibility: Evidence from Commercial Bank Securities Activities before the Glass-Steagall Act’, Journal of Monetary Economics, 39. Landon, T. Jr. (2003), ‘NASD Files Two Complaints Against Star at First Boston’, New York Times, 7 March, pp. C1, C6. Landsman, W.R. and Maydew, E.L. (2002), ‘Beaver (1968) Revised: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?’, Working Paper, University of North Carolina, Chapel Hill. Leland, H.E. and D.H. Pyle (1977), ‘Informational Asymmetries, Financial Structure, and Financial Intermediation’, Journal of Finance 32, May, pp. 371-87. Levitt, A. (2000), ‘Renewing the Covenant with Investors.’, A speech by SEC Chairman, 10 May, available at www.sec.gov/news/speeches/spch370.htm. Loughran, T. and Ritter J.R. (2002), ‘Why Don’t Issuers Get Upset About Leaving Money on the Table in IPOs?’, Review of Financial Studies 15, pp. 413-43. Mansi, S.A., Maxwell, W.F. and Miller, D.P. (2003), ‘Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market’, Working Paper, Virginia Tech, April. Macey, J.R. and Miller, G.P. (1992), Banking Law and Regulation, Boston, Little Brown. McDaniel, R. (2003), ‘The Role and Function of Rating Agencies: Evolving Perceptions and the Implications for Regulatory Oversight’, Speech to the Association of French Treasurers (AFTE), Paris, 5 February. McDonald, E. (1996), ‘Fear of the Costs Could Forestall Andersen Split – Divorce Could Damage Brand and Sacrifice Position, Yet Internal Strife Persists’, The Wall Street Journal Europe, 23 December 1996. McEnroe, J.E. and Martens, S.C. (2001), ‘Auditors’ and Investors’ Perceptions of the Expectation Gap’, Accounting Horizons, December, pp. 345-58. McLauglin, J. (1994), ‘The Changing Role of the Securities Analyst in Initial Public Offerings’, Insights, pp. 5-14. McNichols, M., O’Brien, P.C. and Francis, J. (1997), ‘Self-selection and Analyst Coverage’, Journal of Accounting Research 35, pp. 167-208. Millon, M.H. and Thakor, A.V. (1985), ‘Moral Hazard and Information Sharing: A Model of Financial Information Gathering Agencies’, Journal of Finance 40 (5), December, pp. 1403-22. Michaely, R. and Womack, K.L. (1999), ‘Conflict of Interest and the Credibility of Underwriter Analyst Recommendations’, Review of Financial Studies 12 (4), Special Issue, pp. 653-86. Mishkin, F. and White, E.N. (2003), ‘US Stock Market Crashes and their Aftermath: Implications for Monetary Policy’, in W.C. Hunter, G.G. Kaufman and M. Pomerleano, Asset Price Bubbles: The Implications for Monetary, Regulatory and International Policies, Cambridge MA, MIT Press, pp. 53-80. Moody’s website(2003), www.moodys.com. Moore, D.A., Loewenstein, G. and Bazerman, M.H. (2002), ‘Auditor Independence, Conflict of Interest, and the Unconscious Intrusion of Bias’, Harvard NOM Research Paper, No.02-40. Morgenson, G. (2002), ‘Regulators Find More Red Flags in Another Analyst’s Optimisim’, New York Times, 12 September, pp. C5, C12. Nazareth, A.L. (2003), ‘Rating the Rating Agencies: The State of Transparency and Competition’, Testimony before the Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises of the Committee on Financial Services of the US House of Representatives, 2 April. North, D.C. (1954), ‘Life Insurance and Investment Banking at the Time of the References 117 Armstrong Investigation of 1905-1906’, Journal of Economic History XIV (3), Summer, pp. 209-28. O’Connor, S.M. (2002), ‘The Inevitability of Enron and the Impossibility of “Auditor Independence” Under the Current Audit System’, Working Paper, University of Pittsburgh School of Law. O’Keefe, T.B., Simunic, D.A. and Stein, M.T. (1994), ‘The Production of Audit Services: Evidence from a Major Public Accounting Firm’, Journal of Accounting Research 32, Autumn, pp. 241-61. Palmrose, Z.-V. (1986), ‘The Effect of Non-audit Services on the Pricing of Audit Services: Further Evidence’, Journal of Accounting Research, Autumn, pp. 405-11. Palmrose, Z.-V. (1988), ‘An Analysis of Auditor Litigation and Audit Service Quality’, The Accounting Review 63, January, pp. 55-73. Palmrose, Z.-V. (1991), ‘Trials of Legal Disputes Involving Independent Auditors: Some Empirical Evidence’, Journal of Accounting Research 29, Supplement, pp. 149-85. Parkash, M. and Venables, C.F. (1993), ‘Auditee Incentives for Auditor Independence: The Case of Non-audit Services’, The Accounting Review 68, pp. 113-33. Download 1.95 Mb. Do'stlaringiz bilan baham: |
Ma'lumotlar bazasi mualliflik huquqi bilan himoyalangan ©fayllar.org 2024
ma'muriyatiga murojaat qiling
ma'muriyatiga murojaat qiling