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Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods
16 references·16 citing·34 second hopsampled
Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods (2010)Increased Disclosure Requirements and Cor…What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)What’s My Style? The Influenc…The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Information and the Cost of Capital (2004)Information and the Cost of C…Essays on disclosure (2001)Essays on disclosureThe Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Handbook of Labor Economics (1989)Handbook of Labor EconomicsStock prices and top management changes (1988)Stock prices and top manageme…Outside directors and CEO turnover (1988)Outside directors and CEO tur…Non-financial reporting and corporate governance: a conceptual framework (2023)Non-financial reporting and c…The Background on Executive Background: An Integrative Review (2022)The Background on Executive B…Internal control through the lens of institutional work: a systematic literature review (2020)Internal control through the …Determinants, mechanisms and consequences of corporate governance reporting: a research framework (2020)Determinants, mechanisms and …Cyber-Security Incidents and Audit Quality (2020)Cyber-Security Incidents and …Executive remuneration determinants: New evidence from meta-analysis (2019)Executive remuneration determ…Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article (2019)Corporate Financial Disclosur…CFO tenure, CFO board membership and accounting conservatism (2019)CFO tenure, CFO board members…CFO role and CFO compensation: An empirical analysis of their implications (2018)CFO role and CFO compensation…Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans (2017)Voluntary Clawback Adoption a…Stock price crash risk and internal control weakness: presence vs. disclosure effect (2017)Stock price crash risk and in…Senior Executives’ IT Management Responsibilities: Serious IT-Related Deficiencies and CEO/CFO Turnover1 (2016)Senior Executives’ IT Managem…Board monitoring of the chief financial officer: A review and research agenda (2016)Board monitoring of the chief…Canadian Evidence of Adherence to “Comply or Explain” Corporate Governance Codes: An International Comparison (2013)Canadian Evidence of Adherenc…Home Country Investor Protection, Ownership Structure and Cross‐Listed Firms' Compliance with SOX ‐Mandated Internal Control Deficiency Disclosures (2012)Home Country Investor Protect…Does the disclosure of corporate governance structures affect firms' earnings quality? (2010)Does the disclosure of corpor…Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)The financial reporting environment: Review of the recent literature (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Disclosure level and the cost of equity capital. (1997)How does financial reporting quality relate to investment efficiency? (2009)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Legal Determinants of External Finance (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Continuous Auctions and Insider Trading (1985)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)A review of archival auditing research (2014)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Immigrant Inflows, Native Outflows, and the Local Labor Market Impacts of Higher Immigration (2001)Experimental Analysis of Neighborhood Effects (2007)Robots and Jobs: Evidence from US Labor Markets (2019)
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References

  • 1988Outside directors and CEO turnover4,251 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1989Handbook of Labor Economics3,153 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2001Essays on disclosure2,478 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1988Stock prices and top management changes1,572 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2010What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure1,232 cited
  • 2008

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The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover
984 cited

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  • 2019Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article75 cited
  • 2017Stock price crash risk and internal control weakness: presence vs. disclosure effect75 cited
  • 2018CFO role and CFO compensation: An empirical analysis of their implications74 cited
  • 2022The Background on Executive Background: An Integrative Review64 cited
  • 2020Internal control through the lens of institutional work: a systematic literature review62 cited
  • 2012Home Country Investor Protection, Ownership Structure and Cross‐Listed Firms' Compliance with SOX ‐Mandated Internal Control Deficiency Disclosures61 cited
  • 2019CFO tenure, CFO board membership and accounting conservatism56 cited
  • 2016Board monitoring of the chief financial officer: A review and research agenda53 cited
  • 2019Executive remuneration determinants: New evidence from meta-analysis47 cited
  • 2017Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans45 cited
  • 2010Does the disclosure of corporate governance structures affect firms' earnings quality?43 cited
  • 2013Canadian Evidence of Adherence to “Comply or Explain” Corporate Governance Codes: An International Comparison40 cited
  • 2023Non-financial reporting and corporate governance: a conceptual framework40 cited