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Home Country Investor Protection, Ownership Structure and Cross‐Listed Firms' Compliance with SOX ‐Mandated Internal Control Deficiency Disclosures
16 references·14 citing·31 second hop
Home Country Investor Protection, Ownership Structure and Cross‐Listed Firms' Compliance with SOX ‐Mandated Internal Control Deficiency Disclosures (2012)Home Country Investor Protection, Ownersh…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Governance Matters VIII: Aggregate And Individual Governance Indicators 1996-2008 (2009)Governance Matters VIII: Aggr…Performance matched discretionary accrual measures (2005)Performance matched discretio…Private Benefits of Control: An International Comparison (2004)Private Benefits of Control: …Why are foreign firms listed in the U.S. worth more? (2003)Why are foreign firms listed …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The ultimate ownership of Western European corporations (2002)The ultimate ownership of Wes…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Law and Finance (1998)Law and FinanceIndustry costs of equity (1997)Industry costs of equityThe information content of losses (1995)The information content of lo…An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…The interplay of real earnings management, internal control and credit ratings in China (2025)The interplay of real earning…Transporting transparency: Director foreign experience and corporate information environment (2022)Transporting transparency: Di…The influence of foreign institutional investors on audit fees: evidence from Chinese listed firms (2022)The influence of foreign inst…Institutional Ownership and Firm Performance: Evidence from an Emerging Economy (2022)Institutional Ownership and F…Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from U.S.-listed foreign firms (2020)Auditor realignment, voluntar…Analyst Coverage and Audit Fees: International Evidence (2020)Analyst Coverage and Audit Fe…The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.‐Listed Foreign Firms (2019)The Price of Being Foreign: S…Corporate dispersion and tax avoidance (2019)Corporate dispersion and tax …Inventory control weaknesses – a case study of lubricant manufacturing company (2018)Inventory control weaknesses …The Impact of Culture on Internal Control Weaknesses: Evidence from Firms That Cross-List in the U.S. (2017)The Impact of Culture on Inte…Employee quality, monitoring environment and internal control (2017)Employee quality, monitoring …Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms (2016)Internal Control Deficiency D…Securities Litigation Risk for Foreign Companies Listed in the U.S. (2012)Securities Litigation Risk fo…Does Foreign Company’s Shortcut to Wall Street Cut Short Their Financial Reporting Quality? Evidence from Chinese Reverse Mergers (2012)Does Foreign Company’s Shortc…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Investor protection and corporate governance (2000)How do family ownership, control and management affect firm value? 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this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1997Industry costs of equity5,793 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2002The ultimate ownership of Western European corporations3,798 cited
  • 2004Private Benefits of Control: An International Comparison2,512 cited
  • 1995The information content of losses2,315 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 2009Governance Matters VIII: Aggregate And Individual Governance Indicators 1996-20081,843 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1,685 cited
  • 2003Why are foreign firms listed in the U.S. worth more?1,638 cited
  • Cited by

    • 2022Transporting transparency: Director foreign experience and corporate information environment57 cited
    • 2017Employee quality, monitoring environment and internal control50 cited
    • 2018Inventory control weaknesses – a case study of lubricant manufacturing company46 cited
    • 2022Institutional Ownership and Firm Performance: Evidence from an Emerging Economy42 cited
    • 2012Securities Litigation Risk for Foreign Companies Listed in the U.S.34 cited
    • 2012Does Foreign Company’s Shortcut to Wall Street Cut Short Their Financial Reporting Quality? Evidence from Chinese Reverse Mergers22 cited
    • 2020Analyst Coverage and Audit Fees: International Evidence20 cited
    • 2019Corporate dispersion and tax avoidance20 cited
    • 2017The Impact of Culture on Internal Control Weaknesses: Evidence from Firms That Cross-List in the U.S.20 cited
    • 2025The interplay of real earnings management, internal control and credit ratings in China19 cited
    • 2019The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.‐Listed Foreign Firms19 cited
    • 2016Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms18 cited
    • 2022The influence of foreign institutional investors on audit fees: evidence from Chinese listed firms16 cited
    • 2020Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from U.S.-listed foreign firms16 cited