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Institutional ownership and internal control material weakness

Tang, Alex P.; Li, Xu - In: Quarterly journal of finance & accounting : QJFA 49 (2010) 2, pp. 93-117

Persistent link: https://www.econbiz.de/10009303480

Resolution of restatement-induced lawsuits after the Private Securities Litigation Reform Act

Amoah, Nana Y.; Tang, Alex P. - In: Research in accounting regulation 25 (2013) 1, pp. 41-46

Persistent link: https://www.econbiz.de/10009757901

Internal control material weakness and real earnings management

Amoah, Nana Y.; Anderson, Anthony; Bonaparte, Isaac; … - In: Parables, myths and risks, (pp. 1-21). 2017

Persistent link: https://www.econbiz.de/10011771791

Internal control material weakness, analysts' accuracy and bias, and brokerage reputation

Li, Xu; Tang, Alex P. - In: Review of quantitative finance and accounting 39 (2012) 1, pp. 27-53

Persistent link: https://www.econbiz.de/10009629130

Effect of SEC enforcement actions on forced turnover of executives : evidence associated with SOX provisions

Chang, Jui Chin; Sun, Huey-lian; Tang, Alex P. - In: International review of economics & finance : IREF 76 (2021), pp. 277-287

Persistent link: https://www.econbiz.de/10013175811

Internal Control Material Weakness and Real Earnings Management

Amoah, Nana Y.; Anderson, Anthony; Bonaparte, Isaac; … - In: Parables, Myths and Risks, (pp. 1-21). 2017

This study examines the relation between internal control material weakness (ICMW) under Section 404 of the Sarbanes-Oxley Act (SOX) and real earnings management. Our measures of real earnings management are abnormal cash flow from operations (ABCFOs), abnormal discretionary expenses (ABDISEXP),...

Persistent link: https://www.econbiz.de/10015363076