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Market Reaction to Events Surrounding the Sarbanes‐Oxley Act of 2002 and Earnings Management

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References

1991Earnings Management During Import Relief Investigations8,369 cited
2005Performance matched discretionary accrual measures6,963 cited
1996Multifactor Explanations of Asset Pricing Anomalies6,710 cited
1985Using daily stock returns6,497 cited
1995Size and Book-to-Market Factors in Earnings and Returns3,456 cited
1980Measuring security price performance3,330 cited
2005The market pricing of accruals quality3,101 cited
2002Is Information Risk a Determinant of Asset Returns?1,862 cited
2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
2001Performance Matched Discretionary Accrual Measures1,420 cited
2001The Mispricing of Abnormal Accruals1,116 cited
2002Macroeconomic Factors Do Influence Aggregate Stock Returns826 cited
2007Economic consequences of the Sarbanes–Oxley Act of 2002802 cited
1997Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance701 cited
2005Audit Research after Sarbanes-Oxley678 cited
1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP

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2018Market Reaction to Mandatory Nonfinancial Disclosure632 cited
2016Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement390 cited
2010Shareholders’ Say on Pay: Does It Create Value?369 cited
2008SEC Scrutiny and the Evolution of Non-GAAP Reporting303 cited
2006Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management280 cited
2009Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act261 cited
2007The effect of the Sarbanes-Oxley act on non-US companies cross-listed in the US257 cited
2009A Lobbying Approach to Evaluating the Sarbanes‐Oxley Act of 2002244 cited
2009Valuation of firms that disclose related party transactions243 cited
2011Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement236 cited
2008The Auditor's Reporting Model: A Literature Overview and Research Synthesis235 cited
2007Was the Sarbanes–Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions232 cited
2007Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK231 cited
2007Can Corporate Governance Reforms Increase Firm Market Values? Event Study Evidence from India230 cited
2014SOX after Ten Years: A Multidisciplinary Review227 cited
2006The Sarbanes‐Oxley Act of 2002 and Capital‐Market Behavior: Early Evidence*224 cited