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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

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

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

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

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

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

Financial Statement Comparability and the Efficiency of Acquisition Decisions

Chen, Ciao-Wei; Collins, Daniel W.; Kravet, Todd D.; … - In: Contemporary Accounting Research 35 (2018) 1, pp. 164-202

Persistent link: https://www.econbiz.de/10012086994

Accounting conservatism and managerial risk-taking: Corporate acquisitions

Kravet, Todd D. - In: Journal of Accounting and Economics 57 (2014) 2, pp. 218-240

Watts (2003) and Ball and Shivakumar (2005) argue that accounting conservatism decreases managerial incentives to make negative net present value investments. I develop and test a new hypothesis that accounting conservatism is associated with managers making less risky investments. I find that...

Persistent link: https://www.econbiz.de/10011043064

How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses

RICE, SARAH C.; WEBER, DAVID P. - In: Journal of Accounting Research 50 (2012) 3, pp. 811-843

Persistent link: https://www.econbiz.de/10010567841

The debt-equity choice when regulatory thresholds are based on equity values : evidence from SOX 404

Weber, David P.; Yang, Yanhua Sunny - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 339-364

Persistent link: https://www.econbiz.de/10012257847