-
1
-
-
58449133971
-
The effect of internal control deficiencies on firm risk and cost of equity capital
-
Ashbaugh-Skaife, H., Collins, D., Kinney, W., Jr. and La Fond, R. (2009), “The effect of internal control deficiencies on firm risk and cost of equity capital”, Journal of Accounting Research, Vol. 47 No. 1, pp. 1-43.
-
(2009)
Journal of Accounting Research
, vol.47
, Issue.1
, pp. 1-43
-
-
Ashbaugh-Skaife, H.1
Collins, D.2
Kinney, W.3
La Fond, R.4
-
2
-
-
0001620768
-
Accruals, cash flows, and equity values
-
Barth, M., Beaver, W., Hand, J. and Landsman, W. (1999), “Accruals, cash flows, and equity values”, Review of Accounting Studies, Vol. 4 No. 3, pp. 205-229.
-
(1999)
Review of Accounting Studies
, vol.4
, Issue.3
, pp. 205-229
-
-
Barth, M.1
Beaver, W.2
Hand, J.3
Landsman, W.4
-
3
-
-
34047205902
-
Michael Oxley's Next Act
-
Business Week, 9 April.
-
Bartiromo, M. (2007), “Michael Oxley's Next Act”, Business Week, 9 April.
-
(2007)
-
-
Bartiromo, M.1
-
4
-
-
57149141122
-
Mechanisms to meet/beat analyst earnings expectations in the pre- and post-Sarbanes-Oxley eras
-
working paper, available at SSRN:
-
Bartov, E. and Cohen, D. (2006), “Mechanisms to meet/beat analyst earnings expectations in the pre- and post-Sarbanes-Oxley eras”, working paper, available at SSRN: http://ssrn.com/abstract=954857
-
(2006)
-
-
Bartov, E.1
Cohen, D.2
-
5
-
-
0031184823
-
Disclosure level and the cost of equity capital
-
Botosan, C. (1997), “Disclosure level and the cost of equity capital”, The Accounting Review, Vol. 72 No. 3, pp. 323-350.
-
(1997)
The Accounting Review
, vol.72
, Issue.3
, pp. 323-350
-
-
Botosan, C.1
-
6
-
-
0036004043
-
A re-examination of disclosure level and the expected cost of equity capital
-
Botosan, C. and Plumlee, M. (2002), “A re-examination of disclosure level and the expected cost of equity capital”, Journal of Accounting Research, Vol. 40 No. 1, pp. 21-41.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.1
, pp. 21-41
-
-
Botosan, C.1
Plumlee, M.2
-
7
-
-
13844266630
-
Assessing alternative proxies for the expected risk premium
-
Botosan, C. and Plumlee, M. (2005), “Assessing alternative proxies for the expected risk premium”, The Accounting Review, Vol. 80 No. 1, pp. 21-54.
-
(2005)
The Accounting Review
, vol.80
, Issue.1
, pp. 21-54
-
-
Botosan, C.1
Plumlee, M.2
-
8
-
-
3843119925
-
The role of information precision in determining cost of equity capital
-
Botosan, C., Plumlee, M. and Xie, Y. (2004), “The role of information precision in determining cost of equity capital”, Review of Accounting Studies, Vol. 9 Nos 2 / 3, pp. 233-259.
-
(2004)
Review of Accounting Studies
, vol.9
, Issue.2-3
, pp. 233-259
-
-
Botosan, C.1
Plumlee, M.2
Xie, Y.3
-
9
-
-
1642331866
-
Bush signs bill aimed at fraud in corporations
-
New York Times, 31 July.
-
Bumiller, E. (2002), “Bush signs bill aimed at fraud in corporations”, New York Times, 31 July.
-
(2002)
-
-
Bumiller, E.1
-
10
-
-
33644679882
-
CEOs'/CFOs' swearing by the numbers: does it impact share price of the firm?
-
Chang, H., Chen, J., Liao, W. and Mishra, B. (2006), “CEOs'/CFOs' swearing by the numbers: does it impact share price of the firm?”, The Accounting Review, Vol. 81 No. 1, pp. 1-27.
-
(2006)
The Accounting Review
, vol.81
, Issue.1
, pp. 1-27
-
-
Chang, H.1
Chen, J.2
Liao, W.3
Mishra, B.4
-
11
-
-
84992939491
-
Regulation fair disclosure and the cost of equity capital
-
forthcoming.
-
Chen, Z., Dhaliwal, D. and Xie, H. (2009), “Regulation fair disclosure and the cost of equity capital”, Review of Accounting Studies, forthcoming.
-
(2009)
Review of Accounting Studies
-
-
Chen, Z.1
Dhaliwal, D.2
Xie, H.3
-
12
-
-
46049100780
-
Real and accrual-based earnings management in the pre- and post-Sarbanes Oxley periods
-
Cohen, D.A., Dey, A. and Lys, T. (2008), “Real and accrual-based earnings management in the pre- and post-Sarbanes Oxley periods”, Accounting Review, Vol. 83 No. 3, pp. 757-787.
-
(2008)
Accounting Review
, vol.83
, Issue.3
, pp. 757-787
-
-
Cohen, D.A.1
Dey, A.2
Lys, T.3
-
13
-
-
22044449714
-
Sarbanes-Oxley: what it means to the marketplace
-
Coustan, H., Leinicke, L., Rexford, W. and Ostrosky, J. (2004), “Sarbanes-Oxley: what it means to the marketplace”, Journal of Accountancy, Vol. 197, pp. 43-47.
-
(2004)
Journal of Accountancy
, vol.197
, pp. 43-47
-
-
Coustan, H.1
Leinicke, L.2
Rexford, W.3
Ostrosky, J.4
-
14
-
-
0036997124
-
The quality of accruals and earnings: the role of accrual estimation errors
-
Dechow, P. and Dichev, I. (2002), “The quality of accruals and earnings: the role of accrual estimation errors”, The Accounting Review, Vol. 77 No. s-1, pp. 35-59.
-
(2002)
The Accounting Review
, vol.77
, Issue.1
, pp. 35-59
-
-
Dechow, P.1
Dichev, I.2
-
15
-
-
2442609381
-
Information and the cost of capital
-
Easley, D. and O'Hara, M. (2004), “Information and the cost of capital”, Journal of Finance, Vol. 59 No. 4, pp. 1553-83.
-
(2004)
Journal of Finance
, vol.59
, Issue.4
, pp. 1553-1583
-
-
Easley, D.1
O'Hara, M.2
-
16
-
-
1342330573
-
PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital
-
Easton, P. (2004), “PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital”, The Accounting Review, Vol. 79 No. 1, pp. 73-95.
-
(2004)
The Accounting Review
, vol.79
, Issue.1
, pp. 73-95
-
-
Easton, P.1
-
17
-
-
33747459641
-
A return-based representation of earnings quality
-
Ecker, F., Francis, J., Kim, I., Olsson, P. and Schipper, K. (2006), “A return-based representation of earnings quality”, The Accounting Review, Vol. 81 No. 4, pp. 749-780.
-
(2006)
The Accounting Review
, vol.81
, Issue.4
, pp. 749-780
-
-
Ecker, F.1
Francis, J.2
Kim, I.3
Olsson, P.4
Schipper, K.5
-
18
-
-
38549147867
-
Common risk factors in the returns on stocks and bonds
-
Fama, E. and French, K. (1993), “Common risk factors in the returns on stocks and bonds”, Journal of Financial Economics, Vol. 33 No. 1, pp. 3-56.
-
(1993)
Journal of Financial Economics
, vol.33
, Issue.1
, pp. 3-56
-
-
Fama, E.1
French, K.2
-
19
-
-
84992993013
-
Greenspan predicts US governance revamp
-
The Financial Times, 13 April.
-
Fifield, A. (2006), “Greenspan predicts US governance revamp”, The Financial Times, 13 April.
-
(2006)
-
-
Fifield, A.1
-
20
-
-
34548859103
-
The FASB and the capital markets
-
The FASB Report, June.
-
Foster, J. (2003), “The FASB and the capital markets”, The FASB Report, June.
-
(2003)
-
-
Foster, J.1
-
21
-
-
8744235158
-
Costs of equity and earnings attributes
-
Francis, J., La Fond, R., Olsson, P. and Schipper, K. (2004), “Costs of equity and earnings attributes”, The Accounting Review, Vol. 79 No. 4, pp. 967-1010.
-
(2004)
The Accounting Review
, vol.79
, Issue.4
, pp. 967-1010
-
-
Francis, J.1
La Fond, R.2
Olsson, P.3
Schipper, K.4
-
22
-
-
8744303835
-
The market pricing of earnings quality
-
Francis, J., Lafond, R., Olsson, P. and Schipper, K. (2005), “The market pricing of earnings quality”, Journal of Accounting and Economics, Vol. 39 No. 2, pp. 295-327.
-
(2005)
Journal of Accounting and Economics
, vol.39
, Issue.2
, pp. 295-327
-
-
Francis, J.1
Lafond, R.2
Olsson, P.3
Schipper, K.4
-
23
-
-
84993090278
-
Escape from wall street
-
Wall Street Opinion Journal, 4 December, available at:
-
Fund, J. (2006), “Escape from wall street”, Wall Street Opinion Journal, 4 December, available at: www.opinionjournal.com/dairy/?id=110009339
-
(2006)
-
-
Fund, J.1
-
24
-
-
0000388461
-
Stock performance and intermediation changes surrounding sustained increases in disclosure
-
Healy, P., Hutton, A. and Palepu, K. (1999), “Stock performance and intermediation changes surrounding sustained increases in disclosure”, Contemporary Accounting Research, Vol. 16 No. 3, pp. 485-520.
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.3
, pp. 485-520
-
-
Healy, P.1
Hutton, A.2
Palepu, K.3
-
25
-
-
56249141082
-
The impact of the Sarbanes-Oxley Act of 2002 on the use of non-GAAP earnings measures
-
Heflin, F. and Hsu, C. (2008), “The impact of the Sarbanes-Oxley Act of 2002 on the use of non-GAAP earnings measures”, Journal of Accounting and Economics, Vol. 46, Nos 2 / 3, pp. 349-365.
-
(2008)
Journal of Accounting and Economics
, vol.46
, Issue.2-3
, pp. 349-365
-
-
Heflin, F.1
Hsu, C.2
-
26
-
-
84883924528
-
How congress rode a ‘storm’ to corporate reform
-
The Washington Post, 28 July.
-
Hilzenrath, D., Weisman, J. and Vandehei, J. (2002), “How congress rode a ‘storm’ to corporate reform”, The Washington Post, 28 July.
-
(2002)
-
-
Hilzenrath, D.1
Weisman, J.2
Vandehei, J.3
-
27
-
-
79953281778
-
Trends and determinants of market liquidity in the pre- and post-Sarbanes-Oxley Act periods
-
working paper University of Memphis Memphis, TN
-
Jain, P., Kim, J. and Razaee, J. (2006), “Trends and determinants of market liquidity in the pre- and post-Sarbanes-Oxley Act periods”, working paper, University of Memphis, Memphis, TN.
-
(2006)
-
-
Jain, P.1
Kim, J.2
Razaee, J.3
-
28
-
-
2442677671
-
Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: evidence from Anglo-American countries
-
Khurana, I. and Raman, K. (2004), “Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: evidence from Anglo-American countries”, The Accounting Review, Vol. 79 No. 2, pp. 473-495.
-
(2004)
The Accounting Review
, vol.79
, Issue.2
, pp. 473-495
-
-
Khurana, I.1
Raman, K.2
-
29
-
-
33947395973
-
Accounting information, disclosure, and the cost of capital
-
Lambert, R., Leuz, C. and Verrecchia, R. (2007), “Accounting information, disclosure, and the cost of capital”, Journal of Accounting Research, Vol. 45 No. 2, pp. 385-420.
-
(2007)
Journal of Accounting Research
, vol.45
, Issue.2
, pp. 385-420
-
-
Lambert, R.1
Leuz, C.2
Verrecchia, R.3
-
30
-
-
0001924919
-
The importance of high quality accounting standards
-
Levitt, A. (1998), “The importance of high quality accounting standards”, Accounting Horizons, Vol. 12 No. 1, pp. 79-82.
-
(1998)
Accounting Horizons
, vol.12
, Issue.1
, pp. 79-82
-
-
Levitt, A.1
-
31
-
-
84992985129
-
Sarbanes-Oxley foes find hope
-
International Herald Tribune, 13 November.
-
Levy, A. and Westbrook, J. (2006), “Sarbanes-Oxley foes find hope”, International Herald Tribune, 13 November.
-
(2006)
-
-
Levy, A.1
Westbrook, J.2
-
32
-
-
39749191107
-
Market reaction to events surrounding the Sarbanes-Oxley Act of 2002
-
Li, H., Pincus, M. and Rego, S. (2008), “Market reaction to events surrounding the Sarbanes-Oxley Act of 2002”, Journal of Law and Economics, Vol. 51 No. 1, pp. 111-134.
-
(2008)
Journal of Law and Economics
, vol.51
, Issue.1
, pp. 111-134
-
-
Li, H.1
Pincus, M.2
Rego, S.3
-
33
-
-
85040390571
-
Effects and unintended consequences of the Sarbanes-Oxley Act on corporate boards
-
forthcoming.
-
Linck, J., Netter, J. and Yang, T. (n.d.), “Effects and unintended consequences of the Sarbanes-Oxley Act on corporate boards”, Review of Financial Studies, forthcoming.
-
Review of Financial Studies
-
-
Linck, J.1
Netter, J.2
Yang, T.3
-
34
-
-
33751558403
-
Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence
-
Lobo, G. and Zhou, J. (2006), “Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence”, Accounting Horizons, Vol. 20 No. 1, pp. 57-73.
-
(2006)
Accounting Horizons
, vol.20
, Issue.1
, pp. 57-73
-
-
Lobo, G.1
Zhou, J.2
-
35
-
-
84993101238
-
Is Silicon Valley strangled by SOX?
-
CNET News.com, 18 January, available at:
-
Mc Carthy, C. (2007), “Is Silicon Valley strangled by SOX?”, CNET News.com, 18 January, available at: http://news.com.com/Is+Silicon+Valley+strangled+by+SOX/2100-1014_3-6151059.html
-
(2007)
-
-
Mc Carthy, C.1
-
36
-
-
48449101327
-
Sustaining New York's and the US' Global Financial Services Leadership
-
Mc Kinsey and Company available at: Website/pressroom/special_reports/2007/NY_REPORT%20_FINAL.pdf
-
Mc Kinsey and Company. (2007), Sustaining New York's and the US' Global Financial Services Leadership, available at: www.senate.gov/∼schumer/Schumer Website/pressroom/special_reports/2007/NY_REPORT%20_FINAL.pdf
-
(2007)
-
-
-
37
-
-
0000706085
-
A simple, positive semi-definite, heteroskedasticity and autocorrelation consistent covariance matrix
-
Newey, W. and West, K. (1987), “A simple, positive semi-definite, heteroskedasticity and autocorrelation consistent covariance matrix”, Econometrica, Vol. 55 No. 3, pp. 703-8.
-
(1987)
Econometrica
, vol.55
, Issue.3
, pp. 703-708
-
-
Newey, W.1
West, K.2
-
38
-
-
34548329956
-
Sarbanes-Oxley as quack corporate governance: how wise is the received wisdom
-
Prentice, R. and Spence, D. (2007), “Sarbanes-Oxley as quack corporate governance: how wise is the received wisdom”, Georgetown Law Journal, Vol. 95 No. 6, pp. 1843-949.
-
(2007)
Georgetown Law Journal
, vol.95
, Issue.6
, pp. 1843-1949
-
-
Prentice, R.1
Spence, D.2
-
39
-
-
84992985099
-
Post-SOX audit quality has improved, say nation's audit committee members
-
The Center for Audit Quality Press Release, 18 March, available at:
-
The Center for Audit Quality (2008), “Post-SOX audit quality has improved, say nation's audit committee members”, Press Release, 18 March, available at: www.thecaq.org/newsroom/release_03182008.htm
-
(2008)
-
-
-
40
-
-
84993016273
-
Cox says SEC will ease Sarbanes-Oxley burden, rebuffing critics
-
Bloomberg, March 30, available at:
-
Westbrook, J. (2007), “Cox says SEC will ease Sarbanes-Oxley burden, rebuffing critics”, Bloomberg, March 30, available at: www.bloomberg.com/apps/news?pid=newsarchive&sid=adZVFiouS9lw
-
(2007)
-
-
Westbrook, J.1
-
41
-
-
34547096724
-
Economic consequences of the Sarbanes-Oxley Act of 2002
-
Zhang, I. (2007), “Economic consequences of the Sarbanes-Oxley Act of 2002”, Journal of Accounting and Economics, Vol. 44 Nos 1 / 2, pp. 74-115.
-
(2007)
Journal of Accounting and Economics
, vol.44
, Issue.1-2
, pp. 74-115
-
-
Zhang, I.1
|