Does the value of cash holdings deteriorate or improve with material weaknesses in internal control over financial reporting?
Year of publication: |
2015
|
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Authors: | Huang, Pinghsun ; Guo, Jun ; Ma, Tongshu ; Zhang, Yan |
Published in: |
Journal of banking & finance. - Amsterdam [u.a.] : Elsevier, ISSN 0378-4266, ZDB-ID 752905-3. - Vol. 54.2015, p. 30-45
|
Subject: | Corporate cash holdings | Internal control weaknesses | SOX 404 | Internes Kontrollsystem | Internal control | Cash-Management | Cash management | Betriebliche Liquidität | Corporate liquidity | Corporate Governance | Corporate governance | Berichtswesen | Reporting |
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