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The Sarbanes‐Oxley Act of 2002 and Market Liquidity
16 references·15 citing·36 second hop
The Sarbanes‐Oxley Act of 2002 and Market Liquidity (2008)The Sarbanes‐Oxley Act of 2002 and Market…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Investor protection and corporate governance (2000)Investor protection and corpo…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceDifferences of Opinion Make a Horse Race (1993)Differences of Opinion Make a…Inferring Trade Direction from Intraday Data (1991)Inferring Trade Direction fro…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Estimating the components of the bid/ask spread (1988)Estimating the components of …Continuous Auctions and Insider Trading (1985)Continuous Auctions and Insid…Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Bid, ask and transaction pric…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Information Effects on the Bid-Ask Spread (1983)Information Effects on the Bi…Auditor size and audit quality (1981)Auditor size and audit qualityRecruiting Dark Personalities for Earnings Management (2021)Recruiting Dark Personalities…Reducing risk in the emerging markets: Does enhancing corporate governance work? (2018)Reducing risk in the emerging…Busy directors and firm performance: Does firm location matter? (2018)Busy directors and firm perfo…Board Structure Mandates: Consequences for Director Location and Financial Reporting (2017)Board Structure Mandates: Con…Liquidity Implications of Corporate Social Responsibility Disclosures: Malaysian Evidence (2015)Liquidity Implications of Cor…Information asymmetry, disclosure and foreign institutional investment: An empirical investigation of the impact of the Sarbanes-Oxley Act (2015)Information asymmetry, disclo…Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing? (2014)Did Regulation Fair Disclosur…SOX after Ten Years: A Multidisciplinary Review (2013)SOX after Ten Years: A Multid…Pecking order, access to public debt market, and information asymmetry (2013)Pecking order, access to publ…Front-running of mutual fund fire-sales (2013)Front-running of mutual fund …Internal control reporting and market liquidity (2012)Internal control reporting an…The Pricing of IPOs Post‐Sarbanes‐Oxley (2009)The Pricing of IPOs Post‐Sarb…Do firms’ earnings management practices affect their equity liquidity? (2009)Do firms’ earnings management…The Sarbanes-Oxley Act: Legal Implications and Research Opportunities (2006)The Sarbanes-Oxley Act: Legal…The Sarbanes-Oxley Act of 2002 and Accounting Conservatism (2004)The Sarbanes-Oxley Act of 200…Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Investor Psychology and Security Market Under‐ and Overreactions (1998)Illiquidity and stock returns: cross-section and time-series effects (2002)Market Liquidity and Funding Liquidity (2008)The Nature of the Firm (1937)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Problem of Social Cost (1960)Corporate Governance and Equity Prices (2003)Earnings management and investor protection: an international comparison (2003)Law, finance, and economic growth in China (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)How does financial reporting quality relate to investment efficiency? (2009)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)The ultimate ownership of Western European corporations (2002)Noise Trader Risk in Financial Markets (1990)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
this work references cited by second hop

References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1998Law and Finance17,902 cited
  • 1985Continuous Auctions and Insider Trading9,626 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1985Bid, ask and transaction prices in a specialist market with heterogeneously informed traders6,132 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1991Inferring Trade Direction from Intraday Data3,150 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1983Information Effects on the Bid-Ask Spread1,875 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1993Differences of Opinion Make a Horse Race1,650 cited
  • 1988

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Estimating the components of the bid/ask spread
1,612 cited

Cited by

  • 2014Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?64 cited
  • 2009The Pricing of IPOs Post‐Sarbanes‐Oxley63 cited
  • 2009Do firms’ earnings management practices affect their equity liquidity?46 cited
  • 2004The Sarbanes-Oxley Act of 2002 and Accounting Conservatism44 cited
  • 2017Board Structure Mandates: Consequences for Director Location and Financial Reporting37 cited
  • 2013SOX after Ten Years: A Multidisciplinary Review33 cited
  • 2013Front-running of mutual fund fire-sales32 cited
  • 2015Liquidity Implications of Corporate Social Responsibility Disclosures: Malaysian Evidence32 cited
  • 2018Busy directors and firm performance: Does firm location matter?30 cited
  • 2018Reducing risk in the emerging markets: Does enhancing corporate governance work?29 cited
  • 2021Recruiting Dark Personalities for Earnings Management28 cited
  • 2015Information asymmetry, disclosure and foreign institutional investment: An empirical investigation of the impact of the Sarbanes-Oxley Act28 cited
  • 2013Pecking order, access to public debt market, and information asymmetry23 cited
  • 2012Internal control reporting and market liquidity20 cited
  • 2006The Sarbanes-Oxley Act: Legal Implications and Research Opportunities20 cited