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Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

Black, Dirk E.; Black, Ervin L.; Christensen, Theodore E.; … - 2012

forma reporting imposed by the Sarbanes-Oxley Act of 2002 (SOX). First, we find that investors appear to pay more attention … disclosures more in the post-SOX period. Finally, our results imply that the regulation of pro forma reporting has increased the … are consistent with the conclusions that (1) the quality of pro forma reporting has improved following SOX, and (2 …

Persistent link: https://www.econbiz.de/10014183024

Fast close - Verkürzung von Aufstellungs- und Veröffentlichungszeiten für Jahres- und Konzernabschlüsse

Eggemann, Gerd; Petry, Martin - In: Betriebs-Berater : BB 57 (2002) 32, pp. 1635-1639

Persistent link: https://www.econbiz.de/10001685930

Ordnungspolitische Fragen zur Unternehmenspublizität nach der Enron-Insolvenz

Zimmermann, Jochen - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 82 (2002) 5, pp. 303-312

Persistent link: https://www.econbiz.de/10001669420

The effects of internal audit report disclosure on investor confidence and investment decisions

Holt, Travis P.; DeZoort, Todd - In: International journal of auditing : IJA 13 (2009) 1, pp. 61-77

Persistent link: https://www.econbiz.de/10003821105

The Quality and Usability of XBRL Filings in the US

Markelevich, Ariel J. - 2017

financial information to the SEC using a markup language called eXtensible Business Reporting Language (XBRL). The purpose of …

Persistent link: https://www.econbiz.de/10012968993

Corporate Reporting under the U.S. Securities and Exchange Commission's Diversity Disclosure Rule : A Mixed-Methods Content Analysis

Dhir, Aaron A. - 2014

This is chapter 6 of Challenging Boardroom Homogeneity: Corporate Law, Governance, and Diversity (Cambridge University Press, forthcoming in 2015). In this chapter I investigate the disclosure-based approach to addressing diversity in corporate governance. In 2009, the United States Securities...

Persistent link: https://www.econbiz.de/10013048321