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The Securities and Exchange Commission (SEC) requires foreign firms wishing to list their securities on the U.S. exchanges to convert their financial statements to U.S.-based generally accepted accounting principles (GAAP) in a reconciliation filing known as Form 20-F. This paper extends prior...
Persistent link: https://www.econbiz.de/10009463621
The Sarbanes-Oxley Act of 2002 mandates senior management to certify under oath that information contained in SEC filings is accurate and complete, and attest to the effectiveness of the internal control system. This study examines the factors that influenced senior management to voluntarily...
Persistent link: https://www.econbiz.de/10009463622
Most of the accounting research examining the information content of earnings assumes a competitive market framework. Little research has been devoted to the value relevance of earnings announcements in regulated markets. This paper examines the information content of earnings releases under two...
Persistent link: https://www.econbiz.de/10009463657
The Sarbanes-Oxley Act (S-O Act) of 2002 requires principal officers to certify under oath to the veracity of information contained in SEC filings and opine on the effectiveness of the internal control system. This study examines the determinants and contents of corporate voluntary disclosure of...
Persistent link: https://www.econbiz.de/10009463662