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The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices
16 references·16 citing·33 second hopsampled
The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices (2010)The Effect of SOX Section 404: Costs, Ear…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…How Does Financing Impact Investment? The Role of Debt Covenants (2008)How Does Financing Impact Inv…What Works in Securities Laws? (2006)What Works in Securities Laws?The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Using Maimonides' Rule to Estimate the Effect of Class Size on Scholastic Achievement (1999)Using Maimonides' Rule to Est…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Do Better Schools Matter? Parental Valuation of Elementary Education (1999)Do Better Schools Matter? Par…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Using Maimonides' Rule to Estimate the Effect of Class Size on Student Achievement (1997)Using Maimonides' Rule to Est…Event Studies in Economics and Finance (1997)Event Studies in Economics an…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Returns to Buying Winners and…Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Mandatory CSR expenditure and stock market liquidity (2022)Mandatory CSR expenditure and…Accounting Conservatism and Bankruptcy Risk (2020)Accounting Conservatism and B…Signaling in science-based IPOs: The combined effect of affiliation with prestigious universities, underwriters, and venture capitalists (2018)Signaling in science-based IP…Institutional and Legal Context in Natural Experiments: The Case of State Antitakeover Laws (2017)Institutional and Legal Conte…Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013 (2017)Does Corporate Social Respons…The Role of Proxy Advisory Firms: Evidence from a Regression-Discontinuity Design (2016)The Role of Proxy Advisory Fi…Gathering Data for Archival, Field, Survey, and Experimental Accounting Research (2016)Gathering Data for Archival, …Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption (2016)Does Information-Processing C…Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement (2016)Capital-Market Effects of Sec…Restraining Overconfident CEOs through Improved Governance: Evidence from the Sarbanes-Oxley Act (2015)Restraining Overconfident CEO…The JOBS Act and IPO volume: Evidence that disclosure costs affect the IPO decision (2014)The JOBS Act and IPO volume: …SOX after Ten Years: A Multidisciplinary Review (2014)SOX after Ten Years: A Multid…Do independent directors cause improvements in firm transparency? (2014)Do independent directors caus…Externalities of public firm presence: Evidence from private firms' investment decisions (2013)Externalities of public firm …Europe's Second Markets for Small Companies (2012)Europe's Second Markets for S…Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement (2011)Capital-Market Effects of Sec…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Does the Stock Market Overreact? (1985)Multifactor Explanations of Asset Pricing Anomalies (1996)Investor Psychology and Security Market Under‐ and Overreactions (1998)The arbitrage theory of capital asset pricing (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Stock Market Liberalization, Economic Reform, and Emerging Market Equity Prices (2000)Capital markets research in accounting (2001)Introductory Econometrics for Finance (2008)The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Law and Finance (1998)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Experimental and Quasi-Experimental Designs for Research (1963)A review of archival auditing research (2014)Opaque financial reports, R2, and crash risk☆ (2009)
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References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1993Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency11,575 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1997Event Studies in Economics and Finance4,623 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2008How Does Financing Impact Investment? The Role of Debt Covenants2,077 cited
  • 1999Do Better Schools Matter? Parental Valuation of Elementary Education1,698 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1999Using Maimonides' Rule to Estimate the Effect of Class Size on Scholastic Achievement

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1,495 cited
  • 1997Using Maimonides' Rule to Estimate the Effect of Class Size on Student Achievement1,218 cited
  • Cited by

    • 2013Externalities of public firm presence: Evidence from private firms' investment decisions481 cited
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    • 2016Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement390 cited
    • 2016The Role of Proxy Advisory Firms: Evidence from a Regression-Discontinuity Design297 cited
    • 2017Institutional and Legal Context in Natural Experiments: The Case of State Antitakeover Laws274 cited
    • 2012Europe's Second Markets for Small Companies263 cited
    • 2016Gathering Data for Archival, Field, Survey, and Experimental Accounting Research256 cited
    • 2015Restraining Overconfident CEOs through Improved Governance: Evidence from the Sarbanes-Oxley Act236 cited
    • 2011Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement236 cited
    • 2014SOX after Ten Years: A Multidisciplinary Review227 cited
    • 2014The JOBS Act and IPO volume: Evidence that disclosure costs affect the IPO decision224 cited
    • 2018Signaling in science-based IPOs: The combined effect of affiliation with prestigious universities, underwriters, and venture capitalists206 cited
    • 2022Mandatory CSR expenditure and stock market liquidity181 cited
    • 2016Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption177 cited
    • 2020Accounting Conservatism and Bankruptcy Risk175 cited