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Record W1984318253 · doi:10.5539/ijef.v6n7p24

There’s No Smoke without Fire: Equity Returns Response to Indictment Filing

2014· article· en· W1984318253 on OpenAlexvenueno aff
Zvika Afik, Yaron Lahav, Zoya Ochakovski

Bibliographic record

VenueInternational Journal of Economics and Finance · 2014
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAuditing, Earnings Management, Governance
Canadian institutionsnot available
FundersFP7 People: Marie-Curie Actions
KeywordsIndictmentEquity (law)Event studyEconomicsAgency (philosophy)BusinessMonetary economicsPolitical scienceLawHistorySociology

Abstract

fetched live from OpenAlex

Markets react to new information and it is widely expected that the publication of negative news regarding a firm would negatively affect the returns on its equity. This work employs event study mythology on indictment filings in Israel during the period January 2011 to March 2014. We find that such events cause statistically significant negative abnormal returns during a twenty-day period after the event date. Interestingly, we also find that market reaction starts about a week after the event and that it appears to vary with the economic significance of the indictment. This is remarkable as prior research does not find significant reaction in relatively small markets to other corporate and rating agency announcements.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.014
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.004
Threshold uncertainty score0.012

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.014
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.000
Science and technology studies0.0000.000
Scholarly communication0.0020.001
Open science0.0000.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0040.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.015
GPT teacher head0.243
Teacher spread0.227 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2014
Admission routes1
Has abstractyes

Explore more

Same venueInternational Journal of Economics and Finance→Same topicAuditing, Earnings Management, Governance→French-language works237,207→