Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls
Year of publication: |
2013
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Authors: | Ghosh, Aloke ; Lee, Yong Gyu |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 40.2013, 3/4, p. 318-349
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Subject: | Sarbanes-Oxley Act of 2002 | internal control weakness | market reactions | financial reporting quality | Internes Kontrollsystem | Internal control | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Rechnungswesen | Accounting | Informationswert | Information value | Jahresabschluss | Financial statement | Wirtschaftsprüfung | Financial audit |
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