Chung and wynn 2008
WebThe litigation explanation is considered a prominent driver of conservatism (Chung & Wynn, 2008; Ettredge et al., 2016; García Lara et al., 2009); however, given the endogenous … WebThis paper examines the effect of managerial legal liability coverage on earnings conservatism. Using directors' and officers' (D&O) liability insurance coverage and cash for indemnification as a proxy for managerial legal liability coverage, we find that the higher the managerial liability coverage, which reduces the expected legal liability of managers, the …
Chung and wynn 2008
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WebApr 10, 2024 · Die Arbeit baut auf insgesamt fünf große Teile auf. Im ersten Teil wird in die Forschungsthematik eingeführt und die Aktualität des Themas aufgezeigt. Weiterhin werden die Motivation, die Problemstellung und das Ziel des Forschungsthemas vorgestellt. Im zweiten Teil werden die relevanten, theoretischen Grundlagen erläutert. WebFeb 10, 1999 · Wynn did not file a motion seeking a downward modification of his support obligation. Because he did not plead entitlement to this relief, the court did not have …
WebHarford, 2002; Chung & Wynn, 2008; Wynn, 2008). Very little has been done outside of North America, especially in terms of emerging markets. In contrast to the United States … WebJul 1, 2024 · We follow Chung and Wynn (2008) and employ the Heckman (1979) two-stage approach to address this endogeneity issue. In the first stage, we estimate a probit model using purchase choice as a dependent variable and determinants of a firms’ decision to purchase D&O insurance as independent variables.
WebChung and Wynn (2008 ) find managerial legal liability coverage is negatively related with earnings conservatism. Lin et al. (20 11) show D&O insurance leads managers to make poor mergers and acquisitions decisions, resulting in low synergies outcomes. Acquirers whose managers purchase high levels of D&O insurance coverag e experience Web1 See, for example, Chung and Wynn (2008), Lin, Officer, and Zou (2011), Cao and Narayanamoorthy (2011), Chung, Wynn, and Yi (2013), and Kalelkar and Nwaeze (2015). 2 Excess D&O coverage is defined as the coverage amount that is beyond what is implied by normal litigation risk (Cao and Narayanamoorthy 2014). 3 For example, accruals-based ...
WebChung and Wynn (2008) show that managers who are covered by lower legal liability insurance practise more conservative accounting. However, the empirical findings … dragon raptor scooter manualWebMacao. Key Responsibilities. - Joined the Wynn Palace pre-opening team as Senior Manager - Learning & Advancement. ‐ Co-led a team tasked with on-boarding 7,000 team members through mass on-boarding events, and an ongoing role in conducting English language orientation programs post-opening. - Manage a team of administrators and … emma and matthew ziegler indianapolisWebAbstract: Based on the data of Chinese A-share listed firms from 2008 to 2024, this study examines the effect of technology independent directors on firm R&D investment and investigated the influence and mechanism of directors’ and officers’ liability insurance 1 on the above effect. emma and lachy marriageWebDOI: 10.1016/J.JACCECO.2008.03.002 Corpus ID: 153938643; Managerial Legal Liability Coverage and Earnings Conservatism @article{Chung2008ManagerialLL, title={Managerial Legal Liability Coverage and Earnings Conservatism}, author={Hyeesoo Hyun Chung and Jinyoung P. Wynn}, journal={Journal of Accounting and Economics}, year={2008}, … emma and lucyWebApr 10, 2024 · Die Herleitung der Hypothesen wird dazu in drei Kapitel anhand des jeweiligen Themenschwerpunktes gegliedert: (1) Die Wahrnehmung von AEM versus REM, (2) der Einfluss von Bewusstseinslagen auf die Wahrnehmung von EM und (3) der Einfluss der professionellen Skepsis auf die Wahrnehmung von EM. Im folgenden Kapitel wird … emma and lyndon youtubeWebAug 13, 2008 · Chung, Hyeesoo Hyun and Wynn, Jinyoung Park, Managerial Legal Liability Coverage and Earnings Conservatism (August 13, 2008). Journal of Accounting … dragon ranks dragon cityWebor to provide protection when indemnification does not apply (Core, 1997, Chung and Wynn, 2008). 1. In fact, most securities class action lawsuits in the US brought by … emma and lachy show