Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX
作者： Jui Chin Chang , Huey-Lian Sun
DOI: 10.1016/J.INTACC.2008.12.004
关键词: Earnings 、 Earnings per share 、 Accounting 、 Earnings response coefficient 、 Quality (business) 、 Business 、 Earnings management 、 Earnings quality 、 Audit committee 、 Corporate governance
摘要: … Finally, in order to determine the effectiveness of the SOX provisions, we contribute to the existing literature by comparing the pre-SOX and post-SOX association between earnings …
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