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Full-Text Articles in Business

Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García Oct 2006

Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García

Bruno L. Costantini García

Ponencia sobre la Ley Federal del Procedimiento Contencioso Administrativo, impartida por Bruno L. Costantini García.


Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García Jul 2006

Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Memorias del Primer Congreso Nacional de Organismos Públicos Autonomos


Current Economic Issues In Securities Litigation, Scott D. Hakala Jan 2006

Current Economic Issues In Securities Litigation, Scott D. Hakala

Scott D Hakala

This paper discusses the economic framework for determining economic loss in securities litigation and the then current case law. This includes discussions regarding assessing materiality and reliance, the use of event study analyses to identify loss causationg and the interaction of legal and economic principles.


On The Debt Capacity Of Growth Options*, Michael Barclay, Clifford W. Smith, Erwan Morellec Jan 2006

On The Debt Capacity Of Growth Options*, Michael Barclay, Clifford W. Smith, Erwan Morellec

Clifford W Smith

No abstract provided.


The Role Of Connective Tissue Growth Factor In Skeletal Growth And Development, Philadelphia University Jan 2006

The Role Of Connective Tissue Growth Factor In Skeletal Growth And Development, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal Jan 2006

Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal

Joseph V. Carcello

The Sarbanes-Oxley Act (SOX) requires the disclosure of whether the audit committee has a financial expert. We examine disclosures related to audit committee financial experts (ACFEs) in the first year that this disclosure requirement is in effect. We find that virtually all companies disclose whether an ACFE is on the audit committee, although the transparency of the disclosure regarding the ACFE’s background is limited. We also find that most ACFEs do not have a background in accounting or finance, although there are notable differences between stock exchanges on this dimension. In addition, we find that companies designate ACFEs who would …