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1-3 of 3
Keywords: SOX 404
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Journal Articles
Borrowers' Financial Reporting and the Quality of Banks' Loan Portfolios
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (2): 261–301.
Published: 01 March 2021
... in Appendix E. JEL Classifications: D82; G14; G21; M41; M42. 2021 adverse selection banks charge-offs competition financial reporting quality information asymmetry internal control system lending decisions material weakness monitoring nonperforming loans Sarbanes-Oxley Act SOX 404...
Includes: Supplementary data
Journal Articles
The Debt-Equity Choice When Regulatory Thresholds are Based on Equity Values: Evidence from SOX 404
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (2): 339–364.
Published: 01 March 2020
... debt-equity choice financing SOX 404 internal controls The scaling of regulation for firms of different sizes is a longstanding feature of many regulatory regimes and has become increasingly common in recent years (e.g., Bradford 2004 ; Gates and Leuschner 2007 ; Anginer, Narayanan...
Includes: Supplementary data
Journal Articles
Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2015) 90 (3): 1201–1240.
Published: 01 May 2015
... enforcement SOX 404 accounting quality We examine the reporting of accounting restatements by foreign firms listed in the United States. Accounting rules in the U.S. require firms to issue a restatement correcting prior material errors upon discovery ( Financial Accounting...