Global ETD Search
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Showing 1 to 2 of 2 for “"AAER"”.
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The First Sign: Detecting Future Financial Fraud from the IPO Prospectus
… results in an Accounting or Enforcement Release (AAER). I find there is information within the S-1 filing that is useful in the prediction of out-of-sample fraud. Additionally, I find that the measure performs better than both benchmark measures from prior literature and a new measure using …
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Predicting Accounting Misstatements within Industries and Accounts
<p>This study examines variables that may be useful in predicting accounting misstatements. Using a database of Accounting and Auditing Enforcement Release information and building on recent models and methodology, I separate the observations by industry to determine the firm and financial …