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Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?

Huang, Pinghsun; Guo, Jun; Ma, Tongshu; Zhang, Yan - In: Journal of Banking & Finance 54 (2015) C, pp. 30-45

We find that cash holdings are more valuable for firms disclosing material weaknesses in the Sarbanes–Oxley (SOX) 404 internal control assessments. We estimate that the value spread for firms with weak controls vs. effective controls is about $0.25 for an extra dollar of cash. Our results are...

Persistent link: https://www.econbiz.de/10011264645

Does Enhanced Disclosure Really Reduce Agency Costs? Evidence from the Diversion of Corporate Resources

Huang, Pinghsun; Zhang, Yan - In: The accounting review : a journal of the American … 87 (2012) 1, pp. 199-231

Persistent link: https://www.econbiz.de/10009833166

Ethical Management, Corporate Governance, and Abnormal Accruals

Huang, Pinghsun; Louwers, Timothy; Moffitt, Jacquelyn; … - In: Journal of Business Ethics 83 (2008) 3, pp. 469-487

Persistent link: https://www.econbiz.de/10005719388

Ethical Management, Corporate Governance, and Abnormal Accruals

Huang, Pinghsun; Louwers, Timothy J.; Moffitt, Jacquelyn Sue - In: Journal of business ethics : JOBE 83 (2008) 3, pp. 469-488

Persistent link: https://www.econbiz.de/10008137820

Two essays on corporate hedging : the choice of instruments and methods

Huang, Pinghsun - 2003

Persistent link: https://www.econbiz.de/10003387744

An empirical analysis of multi-period hedges : applications to commercial and investment assets

Hilliard, Jimmy E.; Huang, Pinghsun - In: The journal of futures markets 25 (2005) 6, pp. 587-606

Persistent link: https://www.econbiz.de/10002846401

On the uniformity of investment banking spreads : the seven percent solution is not unique

Butler, Alexander W.; Huang, Pinghsun - In: Journal of multinational financial management 13 (2003) 3, pp. 265-272

Persistent link: https://www.econbiz.de/10001753733

The economic consequences of Banks' derivatives use in good times and bad times

Cyree, Ken B.; Huang, Pinghsun; Lindley, James T. - In: Journal of financial services research : JFSR 41 (2012) 3, pp. 121-144

Persistent link: https://www.econbiz.de/10009631318

Risk monitoring and control in audit firms : a research synthesis

Bedard, Jean C.; Deis, Donald R.; Curtis, Mary B.; … - In: Auditing : a journal of practice & theory 27 (2008) 1, pp. 187-218

Persistent link: https://www.econbiz.de/10003716993

Auditors' training and proficiency in information systems : a research synthesis

Curtis, Mary B.; Jenkins, J. Gregory; Bedard, Jean C.; … - In: The journal of information systems : JIS ; a semiannual … 23 (2009) 1, pp. 79-96

Persistent link: https://www.econbiz.de/10003880070