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The market's valuation of fraudulently reported earnings

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Do acquirers disclose good news or withhold bad news when they finance their acquisitions using equity?

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The informativeness of earnings and management's issuance of earnings forecasts

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The large audit firm fee premium : a case of selectivity bias?

Ireland, Jennifer C.; Lennox, C. S. - 2000

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Does audit market concentration harm the quality of audited earnings? : evidence from audit markets in 42 countries

Francis, Jere R.; Michas, Paul N.; Seavey, Scott E. - In: Contemporary accounting research : a journal of the … 30 (2013) 1, pp. 325-355

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The spillover of SOX on earnings quality in non-U.S. jurisdictions

Dutillieux, Wouter; Francis, Jere R.; Willekens, Marleen - In: Accounting horizons : a quarterly publication of the … 30 (2016) 1, pp. 23-39

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The Spillover of SOX on Earnings Quality in Non-U.S. Jurisdictions

Dutillieux, Wouter - 2016

In most European countries, U.S.-owned subsidiaries are required by law to file separate entity financial statements in local GAAP. We use this unique institutional setting to examine whether the Sarbanes-Oxley Act of 2002 (SOX) had a flow-through effect on the earnings quality of local GAAP...

Persistent link: https://www.econbiz.de/10012989780