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The information content of internal controls legislation: evidence from material weakness disclosures

https://doi.org/10.17615/fzvh-bw07
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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The market valuation implications of net periodic pension cost components
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Trading volume reactions to annual accounting earnings announcements
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Market valuation of employee stock options
inferredcites →https://doi.org/10.1016/s0165-4101(98)00017-2openalex-snapshot
Relative valuation roles of equity book value and net income as a function of financial health
inferredcites →https://doi.org/10.1023/a:1027351630866openalex-snapshot
Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings
inferredcites →https://doi.org/10.1111/1475-679x.00060openalex-snapshot
Managerial Actions, Stock Returns, and Earnings: The Case of Business‐to‐Business Internet Firms
inferredcites →https://doi.org/10.1111/1475-679x.00071openalex-snapshot
Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?
inferredcites →https://doi.org/10.2139/ssrn.677622openalex-snapshot
Determinants of Weaknesses in Internal Control Over Financial Reporting and the Implications for Earnings Quality
inferredcites →https://doi.org/10.2139/ssrn.682363openalex-snapshot
Characteristics of Firms with Material Weaknesses in Internal Control: An Assessment of Section 404 of Sarbanes Oxley
inferredcites →https://doi.org/10.2307/1912934openalex-snapshot
A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
inferredcites →https://doi.org/10.2307/2490070openalex-snapshot
The Information Content of Annual Earnings Announcements
inferredcites →https://doi.org/10.2307/2490222openalex-snapshot
An Empirical Investigation of NYSE Volume and Price Reactions to the Announcement of Quarterly Earnings
inferredcites →https://doi.org/10.2307/2490232openalex-snapshot
An Empirical Evaluation of Accounting Income Numbers
inferredcites →https://doi.org/10.2307/2490726openalex-snapshot
Evidence on the Incremental Information Content of Additional Firm Disclosures Made Concurrently with Earnings
inferredcites →https://doi.org/10.2307/2490728openalex-snapshot
The Information Contained in the Components of Earnings
inferredcites →https://doi.org/10.2307/2490736openalex-snapshot
The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date
inferredcites →https://doi.org/10.2307/2490803openalex-snapshot
The Information Content of Annual Earnings Releases: A Trading Volume Approach
inferredcites →https://doi.org/10.2307/2491044openalex-snapshot
SEC Form 10K/10Q Reports and Annual Reports to Shareholders: Reporting Lags and Squared Market Model Prediction Errors
inferredcites →https://doi.org/10.2307/2491430openalex-snapshot
Repeated Accounting Write-Offs and the Information Content of Earnings
inferredcites →https://doi.org/10.2308/acch.2005.19.3.137openalex-snapshot
The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act
inferredcites →https://doi.org/10.2308/accr.2005.80.2.649openalex-snapshot
Audit Committee Quality and Internal Control: An Empirical Analysis
inferredcites →https://doi.org/10.2308/aud.2003.22.1.181openalex-snapshot
Market Reactions to Disclosure of Reportable Events
inferredcites →https://doi.org/10.2308/tar-9602190352openalex-snapshot
Going Concern Opinions and the Market's Reaction to Bankruptcy Filings.

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.2479646openalex-extracted
Antecedents, Characteristics and Consequences of Internal Control Weaknesses and the COSO (2013) Framework
inferred← citeshttps://doi.org/10.1007/s11156-013-0389-1openalex-snapshot
Internal control quality and information asymmetry in the secondary loan market
inferred← citeshttps://doi.org/10.1108/02686900910986376openalex-snapshot
Auditors' internal control opinions: do they influence judgments about investments?
inferred← citeshttps://doi.org/10.1108/14757700810920757openalex-snapshot
Why did management and auditors fail to identify ineffective internal controls in their initial SOX 404 reviews?
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