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O impacto da Lei Sarbanes-Oxley (SOX) na qualidade do lucro das empresas brasileiras que emitiram ADRs
16 references·0 citing·42 second hop
O impacto da Lei Sarbanes-Oxley (SOX) na qualidade do lucro das empresas brasileiras que emitiram ADRs (2010)O impacto da Lei Sarbanes-Oxley (SOX) na …Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions (2009)Earnings Management? Erroneou…Qualidade informacional e conservadorismo nos resultados contábeis publicados no Brasil (2007)Qualidade informacional e con…Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence (2006)Did Conservatism in Financial…Audit Research after Sarbanes-Oxley (2005)Audit Research after Sarbanes…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Can foreign firms bond themselves effectively by renting U.S. securities laws? (2004)Can foreign firms bond themse…The Fall of Enron (2003)The Fall of EnronConservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Accounting Conservatism, the Quality of Earnings, and Stock Returns (2002)Accounting Conservatism, the …The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Future as History: The Prospects for Global Convergence in Corporate Governance and Its Implications (1999)The Future as History: The Pr…The Future as History: The Prospects for Global Convergence in Corporate Governance and its Implications (1999)The Future as History: The Pr…International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999)International Differences in …International Differences in the Timeliness, Conservatism and Classification of Earnings (1999)International Differences in …The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…A Survey of Corporate Governance (1997)Law and Finance (1998)Estimating the Value of Political Connections (2001)The Theory of Economic Development (2003)How Laws and Institutions Shape Financial Contracts: The Case of Bank Loans (2007)The Social Dimensions of Entrepreneurship (2009)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Audit committee, board of director characteristics, and earnings management (2002)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Conditional and Unconditional Conservatism:Concepts and Modeling (2005)The contracting benefits of accounting conservatism to lenders and borrowers (2007)Audit Quality: Insights from the Academic Literature (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Capital markets research in accounting (2001)Innovative efficiency and stock returns (2012)Earnings quality: Evidence from the field (2013)Inefficient Markets (2000)ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value? (2003)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)The Limits of Financial Globalization (2005)The Economic Consequences of Legal Origins (2008)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)
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References

  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns1,163 cited
  • 1999The Future as History: The Prospects for Global Convergence in Corporate Governance and its Implications1,038 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 1999The Future as History: The Prospects for Global Convergence in Corporate Governance and Its Implications864 cited
  • 2005Audit Research after Sarbanes-Oxley678 cited
  • 2004Can foreign firms bond themselves effectively by renting U.S. securities laws?615 cited
  • 2003The Fall of Enron557 cited
  • 2006Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence517 cited
  • 1999International Differences in the Timeliness, Conservatism, and Classification of Earnings458 cited
  • 1999International Differences in the Timeliness, Conservatism and Classification of Earnings226 cited

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  • 2009Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions158 cited
  • 2007Qualidade informacional e conservadorismo nos resultados contábeis publicados no Brasil28 cited
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