... 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...

... 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...

... 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...