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Auditor Independence and the Cost of Capital Before and After Sarbanes-Oxley: The Case of Newly Issued Public Debt

Amir, Eli; Guan, Yanling; Livne, Gilad - In: European Accounting Review 19 (2010) 4, pp. 633-664

An important aim of the Sarbanes-Oxley Act (SOX) was to reduce the cost of capital by enhancing auditor independence. However, prior literature has argued that SOX has been ineffective in meeting this objective. We contribute to this debate by first providing evidence suggesting that auditor...

Persistent link: https://www.econbiz.de/10009279211

The Aggregation and Valuation of Deferred Taxes

Amir, Eli; Kirschenheiter, Michael; Willard, Kristen - In: Review of accounting studies 6 (2001) 2, pp. 275-298

Persistent link: https://www.econbiz.de/10005948511

Value-relevance of nonfinancial information: The wireless communications industry

Amir, Eli; Lev, Baruch - In: Journal of accounting & economics 22 (1996) 1-3, pp. 3-30

Persistent link: https://www.econbiz.de/10006795065

The Market Valuation of Accounting Information: The Case of Postretirement Benefits other than Pensions

Amir, Eli - In: The accounting review : a journal of the American … 68 (1993) 4, pp. 703-724

Persistent link: https://www.econbiz.de/10006807150

Auditor Independence and the Cost of Capital Before and After Sarbanes-Oxley: The Case of Newly Issued Public Debt

Amir, Eli; Guan, Yanling; Livne, Gilad - In: European accounting review 19 (2010) 4, pp. 633-665

Persistent link: https://www.econbiz.de/10008732515

The effect of pension accounting on corporate pension asset allocation

Amir, Eli; Guan, Yanling; Oswald, Dennis - In: Review of accounting studies 15 (2010) 2, pp. 345-367

Persistent link: https://www.econbiz.de/10008420219

The Association of R&D and Capital Expenditures with Subsequent Earnings Variability

Amir, Eli; Guan, Yanling; Livne, Gilad - In: Journal of business finance & accounting : JBFA 34 (2007) 1, pp. 222-246

Persistent link: https://www.econbiz.de/10007771662

Accounting Recognition and the Determinants of Pension Asset Allocation

Amir, Eli; Benartzi, Shlomo; Lilien, Steven - In: Journal of accounting, auditing & finance 14 (1999) 3, pp. 321-346

Persistent link: https://www.econbiz.de/10007055655

AAA Globalization Initiatives Subcommittee Comment on IASC Exposure Draft E54: "Employee Benefits"

Swanson, Edward P.; Amir, Eli; Langli, John Christian; … - In: Accounting horizons : a quarterly publication of the … 11 (1997) 3, pp. 102-105

Persistent link: https://www.econbiz.de/10007066763

Firms' Choice of Estimation Parameters: Empirical Evidence from SFAS No. 106

Amir, Eli; Gordon, Elizabeth A. - In: Journal of accounting, auditing & finance 11 (1996) 3, pp. 427

Persistent link: https://www.econbiz.de/10007077225