Table of contents
Does the disclosure of corporate governance structures affect firms' earnings quality?
Jui‐Chin Chang, Huey‐Lian SunThe Sarbanes‐Oxley Act (SOX) mandated a variety of corporate governance mechanisms to improve the transparency of financial reporting quality. This paper's aim is to investigate…
The impact of changes in firm performance and risk on director turnover
Sharad Asthana, Steven BalsamThe purpose of this paper is to show that director turnover varies in predictable and intuitive ways with director incentives.
The value relevance of a non‐GAAP performance metric to the capital markets
Susan M. Albring, María T. Cabán‐García, Jacqueline L. ReckThe study is driven by concerns raised by standard setters and others about the usefulness of performance reporting under generally accepted accounting principles (GAAP). Of…
The wealth effects of investing in information technology: The case of Sarbanes‐Oxley section 404 compliance
Surendranath R. Jory, Jacob Peng, Caroline O. FordSection 404 of the Sarbanes‐Oxley Act of 2002 (SOX 404) requires auditors to attest to, and report on, management's assessment and effectiveness of the company's internal control…
The value impact of analyst coverage
Nont Dhiensiri, Akin SayrakThe purpose of this study is to investigate the value of analyst coverage on the covered firms.
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza