Corporate governance mechanisms and the early-filing of CEO certification

Article Abstract:

A study examining the impact of United States Securities and Exchange Commission's requirement that chief executive officers (CEOs) file a sworn statement certifying the accuracy of latest financial statements on investor confidence is presented. The study also examines market's reaction to this early-filing by CEOs as new corporate governance measure.

Science & research, Research, Reports, Corporate governance, Chief executive officers

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Information transparency and pricing in the municipal bond secondary market

Article Abstract:

A study examining the efficacy of SEC's revised Rule 15c2-12, related to financial disclosures about municipal bonds is presented. The study analyzes the effect of information transparency because of the rule, on the price of these municipal bonds in the secondary markets.

Commodity & service prices, Securities issued, listed, Municipal Bonds, Analysis, Prices and rates, Securities, Cities and towns, Company securities, Company pricing policy

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Changes in environmental regulation and reporting: The case of the petroleum industry from 1989 to 1998

Article Abstract:

Environmental disclosures based on rules promulgated by the SEC, FASB and AICPA are discussed. The environmental exit costs and remediation liabilities are examined.

Environmental auditing

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