Changes in internal control disclosure and analyst forecasts around mandatory disclosure required by the China SOX
Xudong Ji, Wei Lu, Wen Qu, Vernon J. Richardson
| Year of publication: |
2019
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|---|---|
| Authors: | Ji, Xudong ; Lu, Wei ; Qu, Wen ; Richardson, Vernon J. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 33.2019, 3, p. 43-68
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| Subject: | China SOX | mandatory versus voluntary disclosure | internal control weakness (ICW) | analyst earnings forecasts | Unternehmenspublizität | Corporate disclosure | China | Internes Kontrollsystem | Internal control | Finanzanalyse | Financial analysis | Prognose | Forecast | Auskunftspflicht | Disclosure regulation | Gewinnprognose | Earnings announcement | Corporate Governance | Corporate governance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/acch-52452 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012258373