Current Search: College of Business (x)
Pages
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Title
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Does Venture Capital Backing Improve Disclosure Controls and Procedures? Evidence from Management’s Post‑IPO Disclosures.
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Creator
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Douglas Cumming, Lars Helge Hass, Linda A. Myers, Monika Tarsalewska
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Abstract/Description
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Firm managers make ethical decisions regarding the form and quality of disclosure. Disclosure can have long-term implications for performance, earnings manipulation, and even fraud. We investigate the impact of venture capital (VC) backing on the quality and informativeness of disclosure controls and procedures for newly public companies. We find that these controls and procedures are stronger, as evidenced by fewer material weaknesses in internal control under Section 302 of the Sarbanes...
Show moreFirm managers make ethical decisions regarding the form and quality of disclosure. Disclosure can have long-term implications for performance, earnings manipulation, and even fraud. We investigate the impact of venture capital (VC) backing on the quality and informativeness of disclosure controls and procedures for newly public companies. We find that these controls and procedures are stronger, as evidenced by fewer material weaknesses in internal control under Section 302 of the Sarbanes–Oxley Act, when companies are VC-backed. Moreover, these disclosures are informative and are more likely to be followed by subsequent financial statement restatements than are disclosures made by non-VC-backed IPO companies.
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Date Issued
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2022
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PURL
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http://purl.flvc.org/fau/fd/FAUIR000523
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Format
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Document (PDF)
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Title
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An Experimental Study of an Information-Based Complexity Metric.
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Creator
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Danaher, Mary Schindlbeck, Florida Atlantic University, Coulter, Neal S., Harold, Frederick G., Munson, John C.
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Abstract/Description
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Through a small contained environment, this study evaluates an information-based complexity metric theory and its relationship to the effort expended in constructing a program. The metric, which calculates the amount of information present in a program specification, determines the specification's complexity measure. The observed measures of programmer effort were the numbers of keystrokes, insertions, deletions, and runs needed to complete the program specification. It was theorized that a...
Show moreThrough a small contained environment, this study evaluates an information-based complexity metric theory and its relationship to the effort expended in constructing a program. The metric, which calculates the amount of information present in a program specification, determines the specification's complexity measure. The observed measures of programmer effort were the numbers of keystrokes, insertions, deletions, and runs needed to complete the program specification. It was theorized that a program with a higher complexity value than that of another program will require more programmer resources to complete. A significant relationship between the metric and the number of keystrokes was found.
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Date Issued
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1987
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PURL
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http://purl.flvc.org/fcla/dt/14412
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Subject Headings
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Computer programs, Multivariate analysis
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Format
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Document (PDF)
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Title
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FAU Climate Change Initiative Priority Theme: Research, Engineering, and Adaption to a Change Climate.
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Creator
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Berry, Leonard, Koch, Marguerite, Center for Environmental Studies, Benscoter, Brian, Comas, Xavier, Devlin, Donna, Fadiman, Maria, Gerstein, E., Herzing, Denise L., Hindle, Tobin, Milton, Sarah L., Oleinik, Anton E., Proffitt, C. Edward, Restrepo, Jorge I., Root, Tara L., Wyneken, Jeanette, Xie, Zhixiao, Zhang, Xing-Hai, Esnard, Ann-Margaret, Mitsova, Diana, Murley, J., Vos, J., Escaleras, Monica, Mehallis, M., Shaw, Eric H., Hardman, Guillermo [John], Lambert, Julie, Thomas, G., Arockiasamy, Madasamy, Bloetscher, Frederick, Carvalho, G., Dhanak, Manhar R., Frisk, George V., Kaisar, Evangelos I., Kalva, Hari, Meeroff, Daniel E., Rodriguez, Jarice, Scarlatos, Panagiotis (Pete) D., Shankar, Ravi, Teegavarapu, Ramesh, Brown, Clifford T., McAfee, Francis, Widener, Patricia, Dalgleish, Fraser R., Hanisak, M. Dennis, McMulloch, S., O'Corry-Crowe, Gregory, Pomponi, Shirley A., Reed, John K., Scarpa, John, Voss, Joshua, Heimlich, Barry N., Alvarez, R., Jolley, J., Edwards, A., Charles E. Schmidt College of Science, Harbor Branch Oceanographic Institute, College of Business, Dorothy F. Schmidt College of Arts and Letters, College of Education, College of Engineering and Computer Science
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Date Issued
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2010
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PURL
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http://purl.flvc.org/fau/fd/FA00003457
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Format
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Citation
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