The effect of internal control weakness on firm valuation : evidence from SOX Section 404 disclosures
Year of publication: |
May 2016
|
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Authors: | Li, Yingqi ; Yu, Junli ; Zhang, Zhou ; Zheng, Xiaofan |
Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 17.2016, p. 17-24
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Subject: | Sarbanes-Oxley Act | Internal control weakness | Firm valuation | SOX 404 | Tobin's q | Benchmark adjusted returns | Internes Kontrollsystem | Internal control | Unternehmensbewertung | Corporate Governance | Corporate governance | Unternehmenspublizität | Corporate disclosure | Tobins Q | Tobin's Q | Börsenkurs | Share price |
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