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192.168.6.56/handle/123456789/105026Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Zhiyan Cao, Ganapathi S. Narayanamoorthy | - |
| dc.date.accessioned | 2020-02-07T08:17:04Z | - |
| dc.date.accessioned | 2020-05-15T23:14:50Z | - |
| dc.date.available | 2020-02-07T08:17:04Z | - |
| dc.date.available | 2020-05-15T23:14:50Z | - |
| dc.date.issued | 2013 | - |
| dc.identifier.uri | http://196.189.45.87:8080/handle/123456789/105026 | - |
| dc.description | In this article, we document that variation in D&O insurance premiums is associated with financial reporting quality after controlling for a firm’s corporate governance risk, PSLRA risk, and business risk. Our study makes three main contributions. First, we extend prior literature on the relation between accounting restatements and litigation by showing that restatements are perceived as indicative of chronic accounting problems. Second, we show that three different dimensions of accounting quality are all priced by D&O insurers, suggesting that no single measure, by itself, captures all the effects of financial reporting quality on litigation risk. Third, we present new empirical evidence regarding the effects of corporate governance and business risk on D&O insurance pricing. | en_US |
| dc.language | English | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Springer Science+Business Media, LLC | en_US |
| dc.subject | Financial reporting quality Accounting restatements Directors’and Officers’ insurance Litigation risk D&O Corporate governance | en_US |
| dc.title | Accounting and litigation risk: evidencefrom Directors’ and Officers’ insurance pricing | en_US |
| dc.type | Article | en_US |
| Appears in Collections: | Accounting and Finance | |
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