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Benefits and costs of Sarbanes-Oxley Section 404(b) exemption : evidence from small firms’ internal control disclosures
Ge, Weili; Koester, Allison; McVay, Sarah - In: Journal of accounting & economics 63 (2017) 2/3, pp. 358-384
Persistent link: https://www.econbiz.de/10011730321
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Detecting opportunistic special items
Cain, Carol Anilowski; Kolev, Kalin S.; McVay, Sarah - In: Management science : journal of the Institute for … 66 (2020) 5, pp. 2099-2119
Persistent link: https://www.econbiz.de/10012234768
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How does intentional earnings smoothing vary with managerial ability?
Demerjian, Peter; Lewis-Western, Melissa; McVay, Sarah - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 406-437
Persistent link: https://www.econbiz.de/10012170151
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Costs and benefits of internal control audits : evidence from M&A transactions
Kravet, Todd D.; McVay, Sarah; Weber, David P. - In: Review of accounting studies 23 (2018) 4, pp. 1389-1423
Persistent link: https://www.econbiz.de/10011936633
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The changing implications of research and development expenditures for future profitability
Curtis, Asher; McVay, Sarah; Toynbee, Sara - In: Review of accounting studies 25 (2020) 2, pp. 405-437
Persistent link: https://www.econbiz.de/10012231036
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Free cash flow disclosure in earnings announcements
Adame, Katharine W.; Koski, Jennifer L.; Lem, Katie W.; … - In: Journal of financial reporting : a publication of the … 8 (2023) 2, pp. 1-23
Persistent link: https://www.econbiz.de/10014448331
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Experience with non-GAAP earnings and investors' pricing of exclusions
McVay, Sarah; Rodriguez-Vazquez, Edgar A.; Toynbee, Sara M. - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 397-427
Persistent link: https://www.econbiz.de/10014536468