Does venture capital backing improve disclosure controls and procedures?: evidence from management's post-IPO disclosures
Firm managers make ethical decisions regarding the form and quality of disclosure. Disclosure can have long-term implications for performance, earnings manipulation, and even fraud. We investigate the impact of venture capital (VC) backing on the quality and informativeness of disclosure controls an...
| Authors: | ; ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2023
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| In: |
Journal of business ethics
Year: 2023, Volume: 187, Issue: 3, Pages: 539-563 |
| Further subjects: | B
Corporate governance
B Sarbanes-Oxley Act of 2002 B Disclosure controls and procedures B Material weaknesses B Initial public offerings B Aufsatz in Zeitschrift B Management disclosure B Venture Capital |
| Online Access: |
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