Did SOX Section 404 Make Firms Less Opaque? Evidence from Cross-Listed Firms
成果类型：
Article
署名作者：
Arping, Stefan; Sautner, Zacharias
署名单位：
University of Amsterdam
刊物名称：
CONTEMPORARY ACCOUNTING RESEARCH
ISSN/ISSBN：
0823-9150
DOI：
10.1111/j.1911-3846.2012.01188.x
发表日期：
2013
页码：
1133-1165
关键词：
sarbanes-oxley act
Regulation Fair Disclosure
Information environment
economic consequences
earnings management
MARKET-SEGMENTATION
EQUITY MARKETS
UNITED-STATES
REGULATION FD
US
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