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The spillover of SOX on earnings quality in non-U.S. jurisdictions

Dutillieux, Wouter; Francis, Jere R.; Willekens, Marleen - In: Accounting horizons : a quarterly publication of the … 30 (2016) 1, pp. 23-39

Persistent link: https://www.econbiz.de/10011458084

Earnings quality in privately held firms : the roles of external audits, stakeholders, and governance mechanisms

Sercu, Piet; Vander Bauwhede, Heidi; Willekens, Marleen - 2002

Persistent link: https://www.econbiz.de/10001696888

Earnings management in Belgium : a review of the empirical evidence

Vander Bauwhede, Heidi; Willekens, Marleen - In: Tijdschrift voor economie en management 48 (2003) 2, pp. 199-217

Persistent link: https://www.econbiz.de/10001781708

The Spillover of SOX on Earnings Quality in Non-U.S. Jurisdictions

Dutillieux, Wouter - 2016

In most European countries, U.S.-owned subsidiaries are required by law to file separate entity financial statements in local GAAP. We use this unique institutional setting to examine whether the Sarbanes-Oxley Act of 2002 (SOX) had a flow-through effect on the earnings quality of local GAAP...

Persistent link: https://www.econbiz.de/10012989780

The impact of SOX on earnings quality outside the US : evidence from Belgian subsidiaries of US listed companies

Dutillieux, Wouter; Willekens, Marleen - 2009

Persistent link: https://www.econbiz.de/10009126901