Do companies with effective internal controls over financial reporting benefit from Sarbanes-Oxley Sections 302 and 404?
Parveen P. Gupta, Heibatollah Sami, and Haiyan Zhou
| Year of publication: |
April 2018
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|---|---|
| Authors: | Gupta, Parveen P. ; Sami, Heibatollah ; Zhou, Haiyan |
| Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 33.2018, 2, p. 200-227
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| Subject: | accounting disclosure | information asymmetry | bid-ask spread | trading volume | price volatility | cost-benefit | Sarbanes-Oxley Act | Internes Kontrollsystem | Internal control | Geld-Brief-Spanne | Bid-ask spread | Asymmetrische Information | Asymmetric information | Unternehmenspublizität | Corporate disclosure | Handelsvolumen der Börse | Trading volume | Volatilität | Volatility | Börsenkurs | Share price |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X16663091 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011859191