Allocation of Control Rights and Financial Report Fraud: Restricting or Indulging

1 Allocation of Control Rights in Fruit and Vegetable Contracts

Detecting evolutionary financial statement fraud

Available online 24 August 2010

Research on the Allocation of Cash Flow Rights and Control Rights in Venture Capital Financing Contract

In view of the allocation of cash flow rights and control rights in venture capital firms, a financing contract model is set up by introducing the entrepreneur’s self-owned capital in this paper. This paper analyzes the affecting factors and mechanism to the allocation of cash flow rights and control rights, shows the relationship between cash flow rights and control rights, gives the bargain i...

Financial fraud detection using vocal, linguistic and financial cues

a r t i c l e i n f o Corporate financial fraud has a severe negative impact on investors and the capital market in general. The current resources committed to financial fraud detection (FFD), however, are insufficient to identify all occurrences in a timely fashion. Methods for automating FFD have mainly relied on financial statistics, although some recent research has suggested that linguisti...

The Allocation of Control Rights in Pharmaceutical Alliances

This project considers the allocation of control rights between pharmaceutical and biotechnology firms. I find that allocations of rights are sensitive to the bargaining position of both firms. In addition, biotechnology firms entering their first alliance tend, on average, to relinquish more rights. I also explore if and when alliances begin to impact pharmaceutical firm shareholder value. On ...