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Increased disclosure requirements and corporate governance decisions : evidence from chief financial officers in the pre- and post-Sarbanes-Oxley periods
Wang, Xue - In: Journal of accounting research 48 (2010) 4, pp. 885-920
Persistent link: https://www.econbiz.de/10008649440
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The impact of performance-based CEO and CFO compensation on internal control quality
Kobelsky, Kevin; Lim, Jee Hae; Jha, Ranjini - In: The journal of applied business research 29 (2013) 3, pp. 913-933
Persistent link: https://www.econbiz.de/10009771572
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Increased Disclosure Requirements and Corporate Governance Decisions : Evidence Form Chief Financial Officers in the Pre- and Post-Sarbanes Oxley Periods
Wang, Xue - 2012
I study how increased internal control disclosure requirements mandated by the Sarbanes-Oxley Act (SOX) affect annual corporate governance decisions regarding CFOs. Using non-CEO, non-COO executive officers as a control group, I find that CFOs of firms with weak internal controls receive lower...
Persistent link: https://www.econbiz.de/10013116321
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Disciplinary measures in response to restatements after Sarbanes–Oxley
Burks, Jeffrey J. - In: Journal of accounting and public policy 29 (2010) 3, pp. 195-225
Persistent link: https://www.econbiz.de/10003988376
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CFOs versus CEOs : equity incentives and crashes
Kim, Jeong-bon; Li, Yinghua; Zhang, Liandong - In: Journal of financial economics 101 (2011) 3, pp. 713-730
Persistent link: https://www.econbiz.de/10009247577
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Stock options : the backdating issue
Bickley, James M.; Shorter, Gary - In: Stock markets, securities, and investment issues, (pp. 17-52). 2007
Persistent link: https://www.econbiz.de/10003693872
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The effect of internal control deficiencies on the usefulness of earnings in executive compensation
Brown, Kareen E.; Lim, Jee Hae - In: Advances in accounting : a research annual 28 (2012) 1, pp. 75-87
Persistent link: https://www.econbiz.de/10009570834
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A perspective on regulatory paradigms : the case of IRS and Sarbanes-Oxley approaches to executive compensation-related regulation
Wallace, James S.; Krivogorsky, Victoria; Ferris, Kenneth R. - In: Research in accounting regulation 21 (2009) 2, pp. 111-117
Persistent link: https://www.econbiz.de/10009230588
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Corporate governance reform and executive incentives : implications for investments and risk taking
Cohen, Daniel A.; Dey, Aiyesha; Lys, Thomas - In: Contemporary accounting research : a journal of the … 30 (2013) 4, pp. 1296-1332
Persistent link: https://www.econbiz.de/10010247740
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Pay-performance sensitivity before and after SOX
Chen, Hui; Jeter, Debra C.; Yang, Ya-Wen - In: Journal of accounting and public policy 34 (2015) 1, pp. 52-73
Persistent link: https://www.econbiz.de/10010501901