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Article
Publication date: 1 June 2002

Susan Parker, Gary F. Peters and Howard F. Turetsky

This study investigates the association of various corporate governance attributes and financial characteristics with the survival likelihood of distressed firms. To…

Abstract

This study investigates the association of various corporate governance attributes and financial characteristics with the survival likelihood of distressed firms. To address the manner in which firms evolve over time, we employ survival analysis techniques by incorporating Cox Proportional Hazards regressions. We longitudinally track an ex ante sample of 176 financially distressed firms. The results suggest that firms that replaced their CEO with an outsider, were more than twice as likely to experience bankruptcy. Furthermore, larger levels of blockholder and insider ownership over the sample period are positively associated with the likelihood of firm survival.

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Corporate Governance: The international journal of business in society, vol. 2 no. 2
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 1 March 2005

Susan Parker, Gary F. Peters and Howard F. Turetsky

When making going concern assessments, Statement on Auditing Standards No. 59 (Auditing Standards Board 1988) directs auditors to consider the nature of management's plans…

Abstract

When making going concern assessments, Statement on Auditing Standards No. 59 (Auditing Standards Board 1988) directs auditors to consider the nature of management's plans and ability to mitigate periods of financial distress successfully. Corporate governance factors reflect attributes of control, oversight, and/or support of management's plans and actions intended to overcome financial distress. Correspondingly, this study investigates the impact of certain corporate governance factors on the likelihood of a going concern modification. Using survival analysis techniques, we examine a sample of 161 financially distressed firms for the time period 1988–1996. We find that auditors are twice as likely to issue a going concern modification when the CEO is replaced. We also find that going concern modifications are inversely associated with blockholder ownership. We also confirm Carcello and Neal's (2000) findings with respect to the association between an independent audit committee and an increased likelihood of modification. In a repeated events setting, we find that insider ownership and board independence are inversely associated with repeated going concern modifications. Our study concludes by proposing implications for the current financial reporting environment (including the Sarbanes‐Oxley Act of 2002) and future research avenues.

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Review of Accounting and Finance, vol. 4 no. 3
Type: Research Article
ISSN: 1475-7702

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Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Article
Publication date: 1 January 1990

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb006047. When citing the…

Abstract

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb006047. When citing the article, please cite: Gary L. Clark, Peter F. Kaminski, (1988) “HOW TO GET MORE FOR YOUR MONEY IN MAIL SURVEYS”, Journal of Business & Industrial Marketing, Vol. 3 Iss: 1, pp.17 - 23.

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Journal of Services Marketing, vol. 4 no. 1
Type: Research Article
ISSN: 0887-6045

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Article
Publication date: 1 March 1989

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb006047. When citing the…

Abstract

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb006047. When citing the article, please cite: Gary L. Clark, Peter F. Kaminski, (1988) “HOW TO GET MORE FOR YOUR MONEY IN MAIL SURVEYS”, Journal of Business & Industrial Marketing, Vol. 3 Iss: 1, pp.17 - 23.

Details

Journal of Consumer Marketing, vol. 6 no. 3
Type: Research Article
ISSN: 0736-3761

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Article
Publication date: 1 January 1992

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/07363769210035189. When citing…

Abstract

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/07363769210035189. When citing the article, please cite: Gary L. Clark, Peter F. Kaminski, David R. Rink, (1992), “Consumer Complaints: Advice on How Companies Should Respond Based on an Empirical Study”, Journal of Consumer Marketing, Vol. 9 Iss: 3, pp. 5 - 14.

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Journal of Services Marketing, vol. 6 no. 1
Type: Research Article
ISSN: 0887-6045

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Book part
Publication date: 1 January 2005

Lan Xia and Kent B. Monroe

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-723-0

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Article
Publication date: 1 March 1999

Allan Metz

President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the…

Abstract

President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the Clinton presidency, systematically have sought to undermine this president with the goal of bringing down his presidency and running him out of office; and that they have sought non‐electoral means to remove him from office, including Travelgate, the death of Deputy White House Counsel Vincent Foster, the Filegate controversy, and the Monica Lewinsky matter. This bibliography identifies these and other means by presenting citations about these individuals and organizations that have opposed Clinton. The bibliography is divided into five sections: General; “The conspiracy stream of conspiracy commerce”, a White House‐produced “report” presenting its view of a right‐wing conspiracy against the Clinton presidency; Funding; Conservative organizations; and Publishing/media. Many of the annotations note the links among these key players.

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Reference Services Review, vol. 27 no. 1
Type: Research Article
ISSN: 0090-7324

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Book part
Publication date: 3 August 2020

Liam Fahey

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The Insight Discipline: Crafting New Marketplace Understanding that Makes a Difference
Type: Book
ISBN: 978-1-83982-733-4

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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