Corporate Scandals and Regulation: Appendix on Data Collection for Historical Time-Series from 1800 to 2015

175 Pages Posted: 1 May 2017 Last revised: 5 May 2018

See all articles by Luzi Hail

Luzi Hail

University of Pennsylvania - The Wharton School

Ahmed Tahoun

London Business School

Clare Wang

University of Iowa - Tippie College of Business

Date Written: December 28, 2017

Abstract

In this appendix, we provide the following for each of the 26 sample countries in Hail, Tahoun, and Wang (2018), Corporate Scandals and Regulation, Journal of Accounting Research 56(2): 617–671: a brief overview of the country’s historical background and the major developments affecting the regulatory environment, country-specific details regarding our data collection procedure (e.g., time period covered, newspaper selection for keyword search, data sources, keywords for search of electronic archives in local language, secondary literature, local country experts, etc.), as well as descriptive information on the episodes of corporate scandals and (accounting) regulation that we identified (including a few illustrative examples for each country). When data is available, we also plot the time-series of media mentions of the terms “scandal” and “regulator” (or the local equivalents) in the business press, and tabulate the number of different types of corporate scandals and regulations by decade over the period 1800 to 2015.

Keywords: Accounting fraud, Corporate scandals, Capital market regulation, Economics of regulation, Law and finance, International accounting

JEL Classification: F30, G18, G38, K22, L51, M48

Suggested Citation

Hail, Luzi and Tahoun, Ahmed and Wang, Clare, Corporate Scandals and Regulation: Appendix on Data Collection for Historical Time-Series from 1800 to 2015 (December 28, 2017). Available at SSRN: https://ssrn.com/abstract=2960069 or http://dx.doi.org/10.2139/ssrn.2960069

Luzi Hail (Contact Author)

University of Pennsylvania - The Wharton School ( email )

3641 Locust Walk
Philadelphia, PA 19104-6365
United States
215-898-8205 (Phone)
215-573-2054 (Fax)

Ahmed Tahoun

London Business School ( email )

Sussex Place
Regent's Park
London, London NW1 4SA
United Kingdom

Clare Wang

University of Iowa - Tippie College of Business ( email )

108 Pappajohn Business Building
Iowa City, IA 52242-1000
United States
(319)335-1810 (Phone)

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