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Full-Text Articles in Business Law, Public Responsibility, and Ethics
The Cost Of Big Data: Evaluating The Effects Of The European Union’S General Data Protection Regulation, Kara Rebecca White
The Cost Of Big Data: Evaluating The Effects Of The European Union’S General Data Protection Regulation, Kara Rebecca White
EURēCA: Exhibition of Undergraduate Research and Creative Achievement
In the 1990’s the World Wide Web was created, drastically changing the way we do business, communicate, and live our lives. Ten years later in the early 2000’s the dot com boom happened, and several years later, new technology giants emerged—like Amazon, Google, and Facebook. From this, we now face “big data” that promises to solve world problems, but has the potential to create turmoil and malfeasance. My research examines the impact of the General Data Protection Regulation (GDPR) enacted in the EU in 2016 on firm value using Tobin’s Q and CARs. Using regression analyses, I observe that Tobin’s …
The Cost Of Big Data: Evaluating The Effects Of The European Union’S General Data Protection Regulation, Kara Rebecca White
The Cost Of Big Data: Evaluating The Effects Of The European Union’S General Data Protection Regulation, Kara Rebecca White
Chancellor’s Honors Program Projects
No abstract provided.
Cross-Listed Firms And Shareholder-Initiated Lawsuits: The Market Penalties Of Securities Class Action Lawsuits Against Foreign Firms, Kathryn Mary Schumann
Cross-Listed Firms And Shareholder-Initiated Lawsuits: The Market Penalties Of Securities Class Action Lawsuits Against Foreign Firms, Kathryn Mary Schumann
Doctoral Dissertations
This paper examines the market penalties levied by shareholders against firms that are alleged to have violated securities laws within the U.S. Using a sample of private securities class action cases brought against foreign firms that cross-list on the major U.S. exchanges, this paper presents evidence that the enforcement risk criticism may not be as severe as initially thought. I examine market penalties at alleged violation disclosure dates and securities class action filing dates and find that each event corresponds to an economically and statistically significant loss of value for the accused firm. On average I find that the violation …
Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal
Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal
Accounting and Information Management Publications and Other Works
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 …