29 records from EconBiz based on author Name

1. Chilling effects of patent trolls

Chen, Feng; Hou, Yu; Qiu, Jiaping; Richardson, Gordon;
2023
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link
Citations: 3 (based on OpenCitations) Cited By

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2. Spillover Effects of Patent Litigation Initiated by Non-Practicing Entities : Evidence from the Capital Market

abstract

We analyze the potential spillover effects from patent-infringement litigation initiated by non-practicing entities (NPEs). When a firm is sued by NPEs, its at-risk technology peers also experience significant market value losses around the litigation filing date, losses that are much greater than those around patent litigations initiated by practicing entities. We also show that state anti-troll laws mitigate the spillover effects. Technology peers that are not subsequently sued by NPEs experience negative operational impacts, including a decline in R&D innovation efficiency following NPE litigations. Overall, our evidence suggests that there are more big losers from NPE litigation than what has been identified in the existing NPE litigation literature

Chen, Feng; Hou, Yu; Richardson, Gordon;
2019
Availability: Link Link
Citations: 1 (based on OpenCitations) Cited By

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3. Have SFAS 166 and SFAS 167 Improved the Financial Reporting for Securitizations?

abstract

Critics have alleged that securitization accounting prior to 2010 was among the causes of the recent financial crisis. In response to this criticism, the Financial Accounting Standards Board (FASB) implemented two new accounting standards, SFAS 166 and SFAS 167, to improve the financial reporting for securitizations. Bank regulators have stated their belief that SFAS 166/167 will result in a consolidated balance sheet (and risk-based capital ratios based thereupon) that better reflects a bank's exposure to risk related to securitized assets. We document that, by ceding retained power or influence through the servicing / special servicing functions to third parties, SFAS 166/167 resulted in real effects to the extent that banks (particularly those that were weakly capitalized) achieved their accounting objectives in the post-SFAS 166/167 period through legitimate transaction structuring in line with the intent of the new rules. Further, we use capital market participants' assessments of risk retention by sponsoring banks as a benchmark, and provide evidence consistent with bank regulators' beliefs. In particular, following SFAS 166/167, equity investors of sponsoring banks do not consider (consider) as risk relevant securitized assets that receive off-balance sheet (on-balance sheet) treatment. Securitized assets that are consolidated under SFAS 166/167 exhibit the same risk relevance as assets that are not securitized, despite contractual provisions that would seem to imply substantial risk transfer

Ahn, Min Kwan; Bonsall, Samuel B.; Bozanic, Zahn; Dou, Yiwei; Richardson, Gordon; Vyas, Dushyantkumar;
2020

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4. Have SFAS 166 and SFAS 167 improved the financial reporting for securitizations?

Ahn, Minkwan; Bonsall, Samuel B.; Bozanic, Zahn; Dou, Yiwei; Richardson, Gordon; Vyas, Dushyantkumar;
2020
Availability: Link
Citations: 7 (based on OpenCitations) Cited By

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5. Causes and consequences of voluntary assurance of CSR reports

Clarkson, Peter; Li, Yue; Richardson, Gordon; Tsang, Albert;
2019
Availability: Link
Citations: 93 (based on OpenCitations) Cited By

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6. The risk-relevance of securitizations during the recent financial crisis

Dou, Yiwei; Liu, Yanju; Richardson, Gordon; Vyas, Dushyantkumar;
2014
Type: Aufsatz in Zeitschrift; Article in journal;

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7. The Sarbanes-Oxley Act and exit strategies of private firms

Bova, Francesco; Minutti-Meza, Miguel; Richardson, Gordon; Vyas, Dushyantkumar;
2014
Type: Aufsatz in Zeitschrift; Article in journal;

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8. Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures*

Chen, Feng; Hou, Yu; Richardson, Gordon; Ye, Minlei;
2018
Availability: Link
Citations: 19 (based on OpenCitations) Cited By

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9. The relevance of environmental disclosures : are such disclosures incrementally informative?

Clarkson, Peter M.; Fang, Xiaohua; Li, Yue; Richardson, Gordon;
2013
Type: Aufsatz in Zeitschrift; Article in journal;

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10. Using Peer Firms to Examine whether Auditor Industry Specialization Improves Audit Quality and to Enhance Expectation Models for Analytical Audit Procedures

Minutti Meza, Miguel; Richardson, Gordon; Zhang, Ping;
2011
Type: Thesis;
Availability: Link

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