Matches in SemOpenAlex for { <https://semopenalex.org/work/W3123328922> ?p ?o ?g. }
Showing items 1 to 63 of
63
with 100 items per page.
- W3123328922 abstract "We document that the initiation of audit committee interlocks is associated with contagion in reported special items. We argue that this is, in part, attributable to contagion of accounting policy choices. We find that the special items of newly interlocked firms, unrelated before interlock, become positively correlated afterward, suggesting information transfer starts with interlock formation. This result holds for negative special items, key components of special items (asset impairments, restructuring costs, and gains/losses from asset sales), and is stronger for larger firms and for firms within the same industry." @default.
- W3123328922 created "2021-02-01" @default.
- W3123328922 creator A5028982512 @default.
- W3123328922 creator A5033645818 @default.
- W3123328922 creator A5035456360 @default.
- W3123328922 creator A5056288926 @default.
- W3123328922 date "2019-01-01" @default.
- W3123328922 modified "2023-10-16" @default.
- W3123328922 title "The Initiation of Audit Committee Interlocks and the Contagion of Accounting Policy Choices: Evidence from Special Items" @default.
- W3123328922 doi "https://doi.org/10.2139/ssrn.3427589" @default.
- W3123328922 hasPublicationYear "2019" @default.
- W3123328922 type Work @default.
- W3123328922 sameAs 3123328922 @default.
- W3123328922 citedByCount "1" @default.
- W3123328922 countsByYear W31233289222021 @default.
- W3123328922 crossrefType "journal-article" @default.
- W3123328922 hasAuthorship W3123328922A5028982512 @default.
- W3123328922 hasAuthorship W3123328922A5033645818 @default.
- W3123328922 hasAuthorship W3123328922A5035456360 @default.
- W3123328922 hasAuthorship W3123328922A5056288926 @default.
- W3123328922 hasConcept C10138342 @default.
- W3123328922 hasConcept C119599485 @default.
- W3123328922 hasConcept C121955636 @default.
- W3123328922 hasConcept C127413603 @default.
- W3123328922 hasConcept C144133560 @default.
- W3123328922 hasConcept C162324750 @default.
- W3123328922 hasConcept C199521495 @default.
- W3123328922 hasConcept C38652104 @default.
- W3123328922 hasConcept C41008148 @default.
- W3123328922 hasConcept C45237549 @default.
- W3123328922 hasConcept C556758197 @default.
- W3123328922 hasConcept C76178495 @default.
- W3123328922 hasConcept C99535591 @default.
- W3123328922 hasConceptScore W3123328922C10138342 @default.
- W3123328922 hasConceptScore W3123328922C119599485 @default.
- W3123328922 hasConceptScore W3123328922C121955636 @default.
- W3123328922 hasConceptScore W3123328922C127413603 @default.
- W3123328922 hasConceptScore W3123328922C144133560 @default.
- W3123328922 hasConceptScore W3123328922C162324750 @default.
- W3123328922 hasConceptScore W3123328922C199521495 @default.
- W3123328922 hasConceptScore W3123328922C38652104 @default.
- W3123328922 hasConceptScore W3123328922C41008148 @default.
- W3123328922 hasConceptScore W3123328922C45237549 @default.
- W3123328922 hasConceptScore W3123328922C556758197 @default.
- W3123328922 hasConceptScore W3123328922C76178495 @default.
- W3123328922 hasConceptScore W3123328922C99535591 @default.
- W3123328922 hasLocation W31233289221 @default.
- W3123328922 hasOpenAccess W3123328922 @default.
- W3123328922 hasPrimaryLocation W31233289221 @default.
- W3123328922 hasRelatedWork W1868303241 @default.
- W3123328922 hasRelatedWork W1967231687 @default.
- W3123328922 hasRelatedWork W1986501748 @default.
- W3123328922 hasRelatedWork W2057332384 @default.
- W3123328922 hasRelatedWork W2135754712 @default.
- W3123328922 hasRelatedWork W2159232701 @default.
- W3123328922 hasRelatedWork W2381327865 @default.
- W3123328922 hasRelatedWork W3119521567 @default.
- W3123328922 hasRelatedWork W3123328922 @default.
- W3123328922 hasRelatedWork W4213095748 @default.
- W3123328922 isParatext "false" @default.
- W3123328922 isRetracted "false" @default.
- W3123328922 magId "3123328922" @default.
- W3123328922 workType "article" @default.