Corporate governance mechanisms and the early-filing of CEO certification

Journal of Accounting and Public Policy

Volumn 25, Issue 2, 2006, Pages 121-139

  Wilkinson, Brett R ^a   Clements, Curtis E ^b  

^a BAYLOR UNIVERSITY   (United States)

^b ABILENE CHRISTIAN UNIVERSITY   (United States)

Author keywords

Accounting legislation; Corporate governance; Sarbanes Oxley; Sworn certifications

Indexed keywords

EID: 33644853921     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2006.01.001     Document Type: Article

References (24)

1. E. Amir A. Ziv Economic consequences of alternative adoption rules for new accounting standards Contemporary Accounting Research 14 3 1997 543-568
2. E. Amir A. Ziv Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106 Journal of Accounting Research 35 1 1997 61-81
3. M.S. Beasley An empirical analysis of the relation between the board of director composition and financial statement fraud Accounting Review 71 4 1996 443-466
4. M. Benjamin In the cross hairs: Executives must swear their books are clean US News and World Report 133 7 2002 33
5. Bhattacharya, U., Groznik, P., Haslem, B., 2003. Is CEO certification of earnings numbers value-relevant? Working paper, Indiana University.
6. S.F. Cahan B.R. Wilkinson Board composition and regulatory change: Evidence from the enactment of new companies legislation in New Zealand Financial Management 28 1 1999 32-42
7. D.K. Denis Twenty-five years of corporate governance research and counting Review of Financial Economics 10 2001 191-212
8. R.A. Dye Disclosure of nonproprietary information Journal of Accounting Research 23 1 1985 123-145
9. F.H. Easterbrook Two agency-cost explanations of dividends American Economic Review 74 4 1984 650-659
10. E. Fama M. Jensen Separation of ownership and control Journal of Law and Economics 26 2 1983 301-325
11. R.N. Freeman S.Y. Tse A nonlinear model of security price responses to unexpected earnings Journal of Accounting Research 30 2 1992 185-209
12. D.N. Hurtt J.A. Seida Do holding period tax incentives affect earnings release period selling activity of individual investors? Journal of the American Taxation Association 26 2 2004 43-64
13. M.C. Jensen The modern industrial revolution, exit, and the failure of internal control systems Journal of Finance 48 3 1993 831-880
14. R. LaPorta F. Lopez-de-Silanes A. Shleifer R. Vishny Law and finance Journal of Political Economy 106 6 1998 1113-1155
15. G.J. Lobo J. Zhou To swear early or not to swear early? An empirical investigation of factors affecting CEO's decisions Journal of Accounting and Public Policy 24 2005 153-160
16. P.H. Malatesta R. Thompson Partially anticipated events: A model of stock price reactions with an application to corporate acquisitions Journal of Financial Economics 14 1985 237-250
17. J. McCafferty No news is bad news CFO Magazine 2002 22
18. J. McCafferty Auditing: Universal disagreement CFO Magazine 19 5 2003 18
19. L. Revsine Enron: Sad but inevitable Journal of Accounting and Public Policy 21 2002 137-145
20. K. Schipper R. Thompson The impact of merger-related regulations on the shareholders of acquiring firms Journal of Accounting Research 21 1983 184-221
21. A. Shleifer R. Vishny Large shareholders and corporate control Journal of Political Economy 94 3-1 1986 461-488
22. N. Vafeas Board structure and the informativeness of earnings Journal of Accounting and Public Policy 19 2000 139-160
23. D. Yermack Higher market valuation of companies with a small board of directors Journal of Financial Economics 40 1996 185-211
24. A. Zellner An efficient method of estimating seemingly unrelated regressions and tests for aggregation bias Journal of the American Statistical Association 57 1962 348-368