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Information Content of Public Firm Disclosures and the Sarbanes-Oxley Act

Kogan, Shimon - 2012

We find evidence that public firm disclosure, in the form of Management Discussion and Analysis (Sections 7 and 7a of annual reports), is more informative about the firm's future risk following the passage of the Sarbanes-Oxley Act of 2002. Employing a novel text regression, we are able to...

Persistent link: https://www.econbiz.de/10013116227

The Federal Deposit Insurance Corporation Improvement Act, Bank Internal Controls and Financial Reporting Quality

LaFond, Ryan - 2012

Altamuro and Beatty (2009) examine financial reporting quality before and after the Federal Deposit Insurance Corporation Improvement Act (FDICIA). They document increases in the validity of the loan loss provision, earnings persistence, predictability of future cash flows and reductions in...

Persistent link: https://www.econbiz.de/10013116792

The Limitations of Stock Market Efficiency : Price Informativeness and CEO Turnover

Gorton, Gary B. - 2009

Stock prices are more informative when the information has less social value. Speculators with limited resources making costly (private) information production decisions must decide to produce information about some firms and not others. We show that producing and trading on private information...

Persistent link: https://www.econbiz.de/10013159958

The Limitations of Stock Market Efficiency : Price Informativeness and CEO Turnover

Huang, Lixin - 2019

There is a tenuous link between market efficiency and economic efficiency in that stock prices are more informative when the information has less social value. We theoretically and empirically investigate this link in the context of CEO turnover. Our theoretical model predicts that, although the...

Persistent link: https://www.econbiz.de/10012906257

Information Content of Internal Control Weaknesses : The Evidence from Japan

Nishizaki, Riku - 2016

cumulative abnormal returns for all firms disclosing ICW are not significantly different from zero. However, after controlling …

Persistent link: https://www.econbiz.de/10013008731

The Effect of Internal Control and Risk Management Regulation on Earnings Quality : Evidence from Germany

Brown, Nerissa C. - 2014

of accounting quality in Germany. Although prior studies examine changes in accounting quality under SOX Sections 302 and … 404, there is scant evidence of the accounting quality effects of ICRM reform in foreign jurisdictions. Such evidence is … achievement of one of the intended outcomes of ICRM regulationmdash;increased accounting quality through effective ICRM systems …

Persistent link: https://www.econbiz.de/10012709590

Impact of internal control quality on the information content of social responsibility reports : a study based on text similarity : evidence from China

Huang, Pingping; Jiao, Yuehua; Li, Sihai - In: International journal of accounting information systems 45 (2022), pp. 1-20

Persistent link: https://www.econbiz.de/10013271995

How Informative are SOX 404 Reports?

Boritz, J. Efrim - 2014

This study experimentally examines a random sample of 50 SOX 404 reports issued between 2004 and 2009 to determine their informativeness, as represented by their readability measured by the Fog index and understandability measured by coding errors. We hypothesize that there has been no change in...

Persistent link: https://www.econbiz.de/10013060823

Factors determining the success of decision making and performance of Portuguese companies

Monteiro, Albertina Paula; Vale, Joana; Silva, Amélia - In: Administrative Sciences : open access journal 11 (2021) 4, pp. 1-24

system, the accounting information system, the financial information, and the non-financial information) on decision …

Persistent link: https://www.econbiz.de/10012793701

The Limitations of Stock Market Efficiency : Price Informativeness and CEO Turnover

Gorton, Gary B. - 2009

Persistent link: https://www.econbiz.de/10012463704