Matches in SemOpenAlex for { <https://semopenalex.org/work/W2221567358> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W2221567358 abstract "We examine whether firms relocate to avoid the scrutiny of local Security and Exchange Commission (SEC) enforcement offices and find that financial misreporting activities are positively associated with the probability of headquarters being relocated out of the jurisdiction states of local SEC office. Firms whose financial statements suggest fraudulent activities are more likely to move to locations where the regional SEC office has a history of less intense scrutiny against local firms, and they tend to relocate without providing explicit reasons. Using shocks to SEC enforcement intensity for identification, we find that these firms are more likely to relocate after the shock. Our difference-in-difference tests further suggest that relocating firms with scrutiny avoidance as a motive exhibit higher fraud scores after relocation and are more likely to file earnings restatements than their matched peers. Our results provide new evidence on the fraudulent motives for headquarters relocation, and suggest that the intensity of SEC enforcement affects corporate strategies." @default.
- W2221567358 created "2016-06-24" @default.
- W2221567358 creator A5011207948 @default.
- W2221567358 creator A5046597133 @default.
- W2221567358 creator A5036845906 @default.
- W2221567358 date "2015-01-01" @default.
- W2221567358 modified "2023-09-24" @default.
- W2221567358 title "Catch Me If You Can: Financial Misconduct Around Corporate Headquarters Relocations" @default.
- W2221567358 cites W1987537206 @default.
- W2221567358 cites W2068147386 @default.
- W2221567358 cites W2100673825 @default.
- W2221567358 cites W2124532504 @default.
- W2221567358 cites W2125987861 @default.
- W2221567358 cites W2130805245 @default.
- W2221567358 cites W2160558893 @default.
- W2221567358 cites W3124029206 @default.
- W2221567358 cites W3124047017 @default.
- W2221567358 cites W3124663351 @default.
- W2221567358 cites W3124995356 @default.
- W2221567358 cites W4206530997 @default.
- W2221567358 cites W4230134959 @default.
- W2221567358 cites W4230280436 @default.
- W2221567358 cites W4237168648 @default.
- W2221567358 cites W4240117838 @default.
- W2221567358 cites W4247727243 @default.
- W2221567358 cites W4253827259 @default.
- W2221567358 doi "https://doi.org/10.2139/ssrn.2627760" @default.
- W2221567358 hasPublicationYear "2015" @default.
- W2221567358 type Work @default.
- W2221567358 sameAs 2221567358 @default.
- W2221567358 citedByCount "1" @default.
- W2221567358 countsByYear W22215673582017 @default.
- W2221567358 crossrefType "journal-article" @default.
- W2221567358 hasAuthorship W2221567358A5011207948 @default.
- W2221567358 hasAuthorship W2221567358A5036845906 @default.
- W2221567358 hasAuthorship W2221567358A5046597133 @default.
- W2221567358 hasConcept C10138342 @default.
- W2221567358 hasConcept C121955636 @default.
- W2221567358 hasConcept C144133560 @default.
- W2221567358 hasConcept C162324750 @default.
- W2221567358 hasConcept C17744445 @default.
- W2221567358 hasConcept C187736073 @default.
- W2221567358 hasConcept C199539241 @default.
- W2221567358 hasConcept C2780587575 @default.
- W2221567358 hasConceptScore W2221567358C10138342 @default.
- W2221567358 hasConceptScore W2221567358C121955636 @default.
- W2221567358 hasConceptScore W2221567358C144133560 @default.
- W2221567358 hasConceptScore W2221567358C162324750 @default.
- W2221567358 hasConceptScore W2221567358C17744445 @default.
- W2221567358 hasConceptScore W2221567358C187736073 @default.
- W2221567358 hasConceptScore W2221567358C199539241 @default.
- W2221567358 hasConceptScore W2221567358C2780587575 @default.
- W2221567358 hasLocation W22215673581 @default.
- W2221567358 hasOpenAccess W2221567358 @default.
- W2221567358 hasPrimaryLocation W22215673581 @default.
- W2221567358 hasRelatedWork W1539921135 @default.
- W2221567358 hasRelatedWork W164362287 @default.
- W2221567358 hasRelatedWork W2159232701 @default.
- W2221567358 hasRelatedWork W2274569714 @default.
- W2221567358 hasRelatedWork W2348075735 @default.
- W2221567358 hasRelatedWork W2807569721 @default.
- W2221567358 hasRelatedWork W3122722293 @default.
- W2221567358 hasRelatedWork W3135270396 @default.
- W2221567358 hasRelatedWork W3185280790 @default.
- W2221567358 hasRelatedWork W3187247923 @default.
- W2221567358 isParatext "false" @default.
- W2221567358 isRetracted "false" @default.
- W2221567358 magId "2221567358" @default.
- W2221567358 workType "article" @default.