Ehsan H. Feroz

TL;DR: In this article, the authors explored three questions related to the SEC's accounting enforcement program: (1) what types of accounting and auditing problems motivate enforcement actions, (2) what are the consequences of investigations on targets' financial statements, managers, and auditors, and (3) how do investors and other market agents view their actions?

TL;DR: The authors developed an institutional theory to explain how institutional pressures exerted on four US state governments influenced the decisions of these governments to adopt or resist the use of GAAP for external financial reporting.

TL;DR: In this article, the authors explore three questions related to the SEC's accounting enforcement program: (1) what types of accounting and auditing problems motivate enforcement actions, (2) what are the consequences of investigations on targets' financial statements, managers, and auditors, and (3) how do investors and other market agents view SEC's actions.

TL;DR: In this paper, the authors used institutional theory to explore how institutional pressures exerted on four state governments (New York, Michigan, Ohio, Delaware) influenced the decision of these governments to adopt or resist the use of generally accepted accounting principles (GAAP) for external financial reporting.

TL;DR: It is demonstrated that Data Envelopment Analysis (DEA) can augment the traditional ratio analysis and provide a consistent and reliable measure of managerial or operational efficiency of a firm.