Shine a Light: How Firm Responses to Announcing Earnings Restatements Changed After Sarbanes–Oxley
We explore how the Sarbanes–Oxley Act of 2002 created pressure for firms to take more visible and costly corrective action following the announcement of an earnings restatement. Building on theory about focusing events, the institutional effects of legislative change, and the agenda-setting role of...
| Authors: | ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2019
|
| In: |
Journal of business ethics
Year: 2019, Volume: 160, Issue: 2, Pages: 427-443 |
| Further subjects: | B
Earnings Restatements
B CEO change B Media B Sarbanes–Oxley B Legislative Change |
| Online Access: |
Volltext (lizenzpflichtig) |
