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March 15, 2026The Accounting Review

A Test of Government Regulation of Accounting Principles.

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Authors

RHRobert L. HagermanBuffalo State University

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Overview

Analysis shows government regulation enhances information content in financial statements, affecting stock prices.

Key Points

  • This research examines how government regulation influences financial reporting in the banking industry.
  • Analyzed banking industry regulations from the Securities Act of 1933 and the Securities Exchange Act of 1934.
  • Tested the informational content of financial statements using changes in stock prices as a proxy.
  • Applied non-parametric tests and stable symmetric distribution methods to assess financial data impact.
  • Findings indicate that regulatory announcements are linked to unexpected price movements in stock prices.
  • A significant increase in information content in financial statements was observed post-regulation.

Cite This Study

Robert L. Hagerman (1975) studied this question.

synapsesocial.com/papers/69b5ff6e83145bc643d1be24https://doi.org/10.2308/tar-4491687
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Financial Disclosure Regulation on Security Market Behavior.1983
  2. 2Financial Reporting Effects of the 1934 Securities Exchange Act2026
  3. 3The SEC and Mandated Disclosure: At the Crossroads.1987
  4. 4The Impact of Accounting Regulation on the Stock Market: The Case of Oil and Gas Companies: A Comment.1981
  5. 5Defining the Roles of Accountants, Bankers and Regulators in the United States.1995