메뉴 건너뛰기




Volumn 44, Issue 1, 2009, Pages 1-32

Corrigendum to "Crossed-listed Foreign Firms' Earnings Informativeness, Earnings Management and Disclosures of Corporate Governance Information under SOX" [International Journal of Accounting. Volume (44) 1-32] (DOI:10.1016/j.intacc.2008.12.004);Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX

Author keywords

Corporate governance; Earnings informativeness; Earnings management; SOX

Indexed keywords


EID: 60149093920     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2009.04.001     Document Type: Erratum
Times cited : (85)

References (50)
  • 1
    • 33644809689 scopus 로고    scopus 로고
    • Valuation impact of Sarbanes-Oxley: Evidence from disclosure and governance within the financial services industry
    • Akhigbe A., and Martin A.D. Valuation impact of Sarbanes-Oxley: Evidence from disclosure and governance within the financial services industry. Journal of Banking & Finance 30 3 (2006) 989-1006
    • (2006) Journal of Banking & Finance , vol.30 , Issue.3 , pp. 989-1006
    • Akhigbe, A.1    Martin, A.D.2
  • 3
    • 0242420214 scopus 로고    scopus 로고
    • The impact of split adjusting and rounding on analysts' forecast error calculations
    • Baber W.R., and Kang S. The impact of split adjusting and rounding on analysts' forecast error calculations. Accounting Horizons 16 4 (2002) 277-289
    • (2002) Accounting Horizons , vol.16 , Issue.4 , pp. 277-289
    • Baber, W.R.1    Kang, S.2
  • 5
    • 33745121556 scopus 로고    scopus 로고
    • The economic consequences of increased disclosure: Evidence from international cross-listings
    • Bailey W.B., Karolyi G.A., and Salva C. The economic consequences of increased disclosure: Evidence from international cross-listings. Journal of Financial Economics 81 (2006) 175-213
    • (2006) Journal of Financial Economics , vol.81 , pp. 175-213
    • Bailey, W.B.1    Karolyi, G.A.2    Salva, C.3
  • 6
    • 33646856200 scopus 로고    scopus 로고
    • Do better-governed Australian firms make more informative disclosures?
    • Beekes W., and Brown P.R. Do better-governed Australian firms make more informative disclosures?. Journal of Business Finance & Accounting 33 3-4 (2006) 422-450
    • (2006) Journal of Business Finance & Accounting , vol.33 , Issue.3-4 , pp. 422-450
    • Beekes, W.1    Brown, P.R.2
  • 8
    • 37049011584 scopus 로고    scopus 로고
    • Accounting quality and firm-level capital investment
    • Biddle G.C., and Hilary G. Accounting quality and firm-level capital investment. Accounting Review 81 (2006) 963-982
    • (2006) Accounting Review , vol.81 , pp. 963-982
    • Biddle, G.C.1    Hilary, G.2
  • 11
    • 0742276632 scopus 로고    scopus 로고
    • Financial accounting information, organizational complexity and corporate governance system
    • Bushman R., Chen Q., Engel E., and Smith A. Financial accounting information, organizational complexity and corporate governance system. Journal of Accounting and Economics 37 (2004) 167-201
    • (2004) Journal of Accounting and Economics , vol.37 , pp. 167-201
    • Bushman, R.1    Chen, Q.2    Engel, E.3    Smith, A.4
  • 15
    • 0036868524 scopus 로고    scopus 로고
    • Racing toward the top? The impact of cross-listings and stock market competition on international corporate governance
    • Coffee J.C. Racing toward the top? The impact of cross-listings and stock market competition on international corporate governance. Columbia Law Review 102 7 (2002) 1757-1831
    • (2002) Columbia Law Review , vol.102 , Issue.7 , pp. 1757-1831
    • Coffee, J.C.1
  • 17
    • 46049100780 scopus 로고    scopus 로고
    • Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods
    • Cohen D.A., Dey A., and Lys T.Z. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review 83 3 (2008) 757-787
    • (2008) The Accounting Review , vol.83 , Issue.3 , pp. 757-787
    • Cohen, D.A.1    Dey, A.2    Lys, T.Z.3
  • 19
    • 18144423169 scopus 로고    scopus 로고
    • Does the market value financial expertise on audit committees of board of directors?
    • DeFond M.L., Hann R.N., and Hu X. Does the market value financial expertise on audit committees of board of directors?. Journal of Accounting Research 43 2 (2005) 153-193
    • (2005) Journal of Accounting Research , vol.43 , Issue.2 , pp. 153-193
    • DeFond, M.L.1    Hann, R.N.2    Hu, X.3
  • 20
    • 33846509152 scopus 로고    scopus 로고
    • Investor protection and the information content of annual earnings announcements: International evidence
    • DeFond M.L., Hung M., and Trezevant R. Investor protection and the information content of annual earnings announcements: International evidence. Journal of Accounting and Economics 43 (2007) 37-67
    • (2007) Journal of Accounting and Economics , vol.43 , pp. 37-67
    • DeFond, M.L.1    Hung, M.2    Trezevant, R.3
  • 23
    • 60149093931 scopus 로고    scopus 로고
    • corporate governance and accruals quality: An empirical analysis. Retrieved from SSRN
    • Dhaliwal, D. S., Naiker, V., & Navissi, F., (2006). Audit committee financial expertise, corporate governance and accruals quality: An empirical analysis. Retrieved from SSRN: http://ssrn.com/abstract=906690
    • (2006) Audit committee financial expertise
    • Dhaliwal, D.S.1    Naiker, V.2    Navissi, F.3
  • 24
  • 25
    • 0036331681 scopus 로고    scopus 로고
    • Corporate ownership and the informativeness of accounting earnings in East Asia
    • Fan J.P.H., and Wong T.J. Corporate ownership and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics 33 (2002) 401-425
    • (2002) Journal of Accounting and Economics , vol.33 , pp. 401-425
    • Fan, J.P.H.1    Wong, T.J.2
  • 27
    • 60149112139 scopus 로고    scopus 로고
    • The changing landscape of D & O Liability
    • Hughes J.D., and Lee J.H. The changing landscape of D & O Liability. Risk Management 54 1 (2007 January) 18-22
    • (2007) Risk Management , vol.54 , Issue.1 , pp. 18-22
    • Hughes, J.D.1    Lee, J.H.2
  • 28
    • 60149105847 scopus 로고    scopus 로고
    • Jenkins, N. T. (2002). Auditor independence, audit committee effectiveness, and earnings management. Doctoral Dissertation, University of Iowa 2002, UMI No.3073378.
    • Jenkins, N. T. (2002). Auditor independence, audit committee effectiveness, and earnings management. Doctoral Dissertation, University of Iowa 2002, UMI No.3073378.
  • 29
    • 0000862461 scopus 로고
    • Earnings management during import relief investigations
    • Jones J.J. Earnings management during import relief investigations. Journal of Accounting Research 29 2 (1991) 193-228
    • (1991) Journal of Accounting Research , vol.29 , Issue.2 , pp. 193-228
    • Jones, J.J.1
  • 30
    • 0036331491 scopus 로고    scopus 로고
    • Audit committee, board of director characteristics and earnings management
    • Klein A. Audit committee, board of director characteristics and earnings management. Journal of Accounting and Economic 33 (2002) 375-400
    • (2002) Journal of Accounting and Economic , vol.33 , pp. 375-400
    • Klein, A.1
  • 34
    • 33746915153 scopus 로고    scopus 로고
    • Earnings management and cross listing: Are reconciled earnings comparable to U.S. earnings?
    • Lang M., Raedy J.S., and Wilson W. Earnings management and cross listing: Are reconciled earnings comparable to U.S. earnings?. Journal of Accounting and Economics 42 (2006) 255-283
    • (2006) Journal of Accounting and Economics , vol.42 , pp. 255-283
    • Lang, M.1    Raedy, J.S.2    Wilson, W.3
  • 35
    • 33748483643 scopus 로고    scopus 로고
    • The informativeness of earnings and management's issuance of earnings forecasts
    • Lennox C.S., and Park C.W. The informativeness of earnings and management's issuance of earnings forecasts. Journal of Accounting and Economics 42 (2006) 439-458
    • (2006) Journal of Accounting and Economics , vol.42 , pp. 439-458
    • Lennox, C.S.1    Park, C.W.2
  • 36
    • 33746877156 scopus 로고    scopus 로고
    • Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson
    • Leuz C. Cross listing, bonding and firms' reporting incentives: A discussion of Lang, Raedy and Wilson. Journal of Accounting and Economics 42 (2006) 285-299
    • (2006) Journal of Accounting and Economics , vol.42 , pp. 285-299
    • Leuz, C.1
  • 37
    • 0042012826 scopus 로고    scopus 로고
    • Earnings management and investor protection: An international comparison
    • Leuz C., Nanda D., and Wysocki P.D. Earnings management and investor protection: An international comparison. Journal of Financial Economics 69 (2003) 505-527
    • (2003) Journal of Financial Economics , vol.69 , pp. 505-527
    • Leuz, C.1    Nanda, D.2    Wysocki, P.D.3
  • 38
    • 39749191107 scopus 로고    scopus 로고
    • Market reaction to events surrounding the Sarbanes-Oxley Act of 2002 and earnings management
    • Li H., Pincus M.P., and Rego S.O. Market reaction to events surrounding the Sarbanes-Oxley Act of 2002 and earnings management. Journal of Law and Economics 51 1 (2008) 111-134
    • (2008) Journal of Law and Economics , vol.51 , Issue.1 , pp. 111-134
    • Li, H.1    Pincus, M.P.2    Rego, S.O.3
  • 39
    • 0036993691 scopus 로고    scopus 로고
    • Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy
    • (supplement)
    • McDaniel L., Martin R.D., and Maines L.A. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy. The Accounting Review 77 (2002) 139-167 (supplement)
    • (2002) The Accounting Review , vol.77 , pp. 139-167
    • McDaniel, L.1    Martin, R.D.2    Maines, L.A.3
  • 40
    • 34249657087 scopus 로고    scopus 로고
    • The Sarbanes-Oxley Act and the reinvention of corporate governance?
    • Mitchell L. The Sarbanes-Oxley Act and the reinvention of corporate governance?. Villanova Law Review 48 4 (2003) 1189-1216
    • (2003) Villanova Law Review , vol.48 , Issue.4 , pp. 1189-1216
    • Mitchell, L.1
  • 41
    • 60149086366 scopus 로고    scopus 로고
    • Structural holes, CEOs, and the missing link in corporate governance
    • Mitchell L. Structural holes, CEOs, and the missing link in corporate governance. Brooklyn Law Review 70 (2005) 1313-1368
    • (2005) Brooklyn Law Review , vol.70 , pp. 1313-1368
    • Mitchell, L.1
  • 42
    • 34548273060 scopus 로고    scopus 로고
    • Do cross-border listing firms manage earnings or seize a window of opportunity?
    • Ndubizu G.A. Do cross-border listing firms manage earnings or seize a window of opportunity?. The Accounting Review 82 4 (2007) 1009-1030
    • (2007) The Accounting Review , vol.82 , Issue.4 , pp. 1009-1030
    • Ndubizu, G.A.1
  • 43
    • 27844442294 scopus 로고    scopus 로고
    • Board monitoring and earnings management: Do outside directors influence abnormal accruals?
    • Peasnell K.V., Pope P.F., and Young S. Board monitoring and earnings management: Do outside directors influence abnormal accruals?. Journal of Business & Accounting 32 7/8 (2005) 1311-1346
    • (2005) Journal of Business & Accounting , vol.32 , Issue.7-8 , pp. 1311-1346
    • Peasnell, K.V.1    Pope, P.F.2    Young, S.3
  • 44
    • 22744451767 scopus 로고    scopus 로고
    • The Sarbanes-Oxley Act and the making of quack corporate governance
    • Romano R. The Sarbanes-Oxley Act and the making of quack corporate governance. The Yale Law Journal 114 7 (2005) 521-1611
    • (2005) The Yale Law Journal , vol.114 , Issue.7 , pp. 521-1611
    • Romano, R.1
  • 45
    • 12144259346 scopus 로고    scopus 로고
    • Can foreign firms bond themselves effectively by renting U.S. securities laws?
    • Siegel J. Can foreign firms bond themselves effectively by renting U.S. securities laws?. Journal of Financial Economics 75 (2005) 319-359
    • (2005) Journal of Financial Economics , vol.75 , pp. 319-359
    • Siegel, J.1
  • 46
    • 0000108948 scopus 로고
    • Perceived auditor quality and the earnings response coefficient
    • Teoh S.H., and Wong T.J. Perceived auditor quality and the earnings response coefficient. Accounting Review 68 2 (1993) 346-366
    • (1993) Accounting Review , vol.68 , Issue.2 , pp. 346-366
    • Teoh, S.H.1    Wong, T.J.2
  • 47
    • 0000545801 scopus 로고    scopus 로고
    • Earnings management and the underperformance of seasoned equity offerings
    • Teoh S.H., Welch I., and Wong T.J. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50 (1998) 63-99
    • (1998) Journal of Financial Economics , vol.50 , pp. 63-99
    • Teoh, S.H.1    Welch, I.2    Wong, T.J.3
  • 48
    • 2542456977 scopus 로고
    • Managerial ownership, accounting choice, and informativeness of earnings
    • Warfield T.D., Wild J.J., and Wild K.L. Managerial ownership, accounting choice, and informativeness of earnings. Journal of Accounting and Economics 20 (1995) 61-91
    • (1995) Journal of Accounting and Economics , vol.20 , pp. 61-91
    • Warfield, T.D.1    Wild, J.J.2    Wild, K.L.3
  • 49
    • 0037409183 scopus 로고    scopus 로고
    • Earnings management and corporate governance: The roles of the board and the audit committee
    • Xie B., Davidson W.N., and DaDalt P.J. Earnings management and corporate governance: The roles of the board and the audit committee. Journal of Corporate Finance 9 3 (2003) 295-316
    • (2003) Journal of Corporate Finance , vol.9 , Issue.3 , pp. 295-316
    • Xie, B.1    Davidson, W.N.2    DaDalt, P.J.3
  • 50
    • 34547096724 scopus 로고    scopus 로고
    • Economic consequences of the Sarbanes-Oxley Act of 2000
    • Zhang I.X. Economic consequences of the Sarbanes-Oxley Act of 2000. Journal of Accounting and Economics 44 (2007) 74-115
    • (2007) Journal of Accounting and Economics , vol.44 , pp. 74-115
    • Zhang, I.X.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.