Kryzanowski, Lawrence; Zhang, Ying - In: Journal of Corporate Finance 21 (2013) C, pp. 87-105
Canadian firms have different roots (e.g., more concentrated ownership and smaller size) than U.S. firms and Canadian regulatory enforcement follows a different route (principle- versus rule-based) that embodies the underlying intent of Sarbanes–Oxley (SOX). Financial restatements are more...