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Firm characteristics and stock price : reaction to SOX 404 compliance

Rezee, Zabihollah; Espahbodi, Reza; Espahbodi, Pouran; … - In: Abacus : a journal of accounting, finance and business … 48 (2012) 4, pp. 473-501

Persistent link: https://www.econbiz.de/10009692854

The impact on stock prices of deferral and elimination of internal control audit requirement for small firms

Espahbodi, Reza; Espahbodi, Hassan - In: Journal of contemporary accounting & economics 15 (2019) 2, pp. 158-166

Persistent link: https://www.econbiz.de/10012061084

The Impact on Stock Prices of Deferral and Elimination of Internal Control Audit Requirement for Small Firms - A Research Note

Espahbodi, Reza - 2019

This paper examines the cumulative market reaction to the events related to deferral of internal control audit requirement under the Sarbanes-Oxley Act of 2002 and its elimination under the Dodd-Frank Act of 2010 for nonaccelerated filers (small firms). We document that small firms experienced...

Persistent link: https://www.econbiz.de/10012891066

Earnings management in the short- and long-term post-regulation periods

Espahbodi, Hassan; Espahbodi, Reza; John, Kose; Xin … - In: Review of quantitative finance and accounting 58 (2022) 1, pp. 217-244

Persistent link: https://www.econbiz.de/10012796141

An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment

Mock, Theodore J.; Sun, Lili; Srivastava, Rajendra P.; … - In: International journal of accounting information systems 10 (2009) 1, pp. 65-78

Persistent link: https://www.econbiz.de/10003847619