Economic determinants and consequences of the proactive disclosure of internal control weaknesses and remediation progress in IPOs
Year of publication: |
November 2018
|
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Authors: | Basu, Sudipta ; Krishnan, Jagan ; Lee, Jong Eun ; Zhang, Yinqi |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 37.2018, 4, p. 1-24
|
Subject: | internal control weaknesses | SOX 302 | SOX 404 | IPO underpricing | Börsengang | Initial public offering | Internes Kontrollsystem | Internal control |
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