SEARCH

SEARCH BY CITATION

REFERENCES

  • Altman, E. Financial Ratios, Discriminant Analysis, and the Prediction of Corporate Bankruptcy. Journal of Finance 23 (1968): 589609.
  • Ashbaugh, H.; R. LaFond; and B. Mayhew. Do Nonaudit Services Compromise Auditor Independence? Further Evidence. The Accounting Review 78 (2003): 61140.
  • Ashbaugh-Skaife, H.; D. Collins; and W. Kinney. The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits. Journal of Accounting & Economics 44 (2007): 16692.
  • Ashbaugh-Skaife, H.; D. Collins; W. Kinney; and R. LaFond. The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review 83 (2008): 21750.
  • Beaver, W.; P. Kettler; and M. Scholes. The Association Between Market Determined and Accounting Determined Risk Measures. The Accounting Review 45 (1970): 65482.
  • Berger, P.; F. Li; and F. Wong. The Impact of Sarbanes-Oxley on Cross-Listed Companies.” Working paper, University of Chicago, 2005.
  • Berk, J. A Critique of Size-Related Anomalies. Review of Financial Studies 8 (1995): 27586.
  • Bhattacharya, U.; H. Daouk; and M. Welker. The World Price of Earnings Opacity. The Accounting Review 78 (2003): 64178.
  • Black, F. Capital Market Equilibrium with Restricted Borrowing. Journal of Business 45 (1972): 44455.
  • Botoson, C. Disclosure Level and the Cost of Equity Capital. The Accounting Review 72 (1997): 32349.
  • Botoson, C., and M. Plumlee. A Re-examination of Disclosure Level and Expected Cost of Equity Capital. The Accounting Review 40 (2002): 2140.
  • Botosan, C., and M. Plumlee. Assessing Alternative Proxies for Expected Risk Premium. The Accounting Review 80 (2005): 2153.
  • Brav, A.; R. Lehavy; and R. Michaely. Using Expectations to Test Asset Pricing Models. Financial Management 34 (2005): 3164.
  • Core, J.; W. Guay; and R. Verdi. Is Accruals Quality a Priced Risk Factor? Journal of Accounting & Economics 46 (2008): 222.
  • Dechow, P., and I. Dichev. The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review 77 (2002): 3559.
  • Dimson, E. Risk Measurement When Shares Are Subject to Infrequent Trading. Journal of Financial Economics 7 (1979): 197226.
  • Doyle, J.; W. Ge; and S. McVay. Accruals Quality and Internal Control over Financial Reporting. The Accounting Review 82 (2007a): 114170.
  • Doyle, J.; W. Ge; and S. McVay. Determinants of Weaknesses in Internal Control over Financial Reporting. Journal of Accounting & Economics 44 (2007b): 193223.
  • Duffee, G. Stock Returns and Volatility: A Firm-Level Analysis. Journal of Financial Economics 37 (1995): 399420.
  • Easton, P. PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital. The Accounting Review 79 (2004): 7396.
  • Fama, E., and K. French. Profitability, Investment, and Average Returns. Journal of Financial Economics 82 (2006): 491532.
  • Fama, E., and J. Macbeth. Risk, Return, and Equilibrium: Empirical Test. Journal of Political Economy 81 (1973): 60736.
  • Francis, J.; R. LaFond; P. Olsson; and K. Schipper. Costs of Equity and Earnings Attributes. The Accounting Review 79 (2004): 9671010.
  • Francis, J.; R. LaFond; P. Olsson; and K. Schipper. The Market Pricing of Accruals Quality. Journal of Accounting & Economics 39 (2005): 295328.
  • Goldman Sachs Inc. “Sarbanes-Oxley Section 404—Analyzing Stock Market Reaction to Negative Disclosures,” Unpublished paper, Goldman Sachs Inc., February 2005.
  • Guay, W.; S. Kothari; and S. Shu. Properties of Implied Cost of Capital Using Analysts' Forecasts.” Working paper, Massachusetts Institute of Technology, 2005.
  • Hail, L., and C. Leuz. Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross Listings.” Working paper, University of Chicago, 2008.
  • Hammersley, J.; L. Myers; and C. Shakespeare. Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of Those Weaknesses Under Section 302 of the Sarbanes Oxley Act of 2002. Review of Accounting Studies 13 (2008): 14165.
  • Hanlon, M.; S. Rajgopal; and T. Shevlin. Large Sample Evidence on the Relation Between Stock Options and Risk Taking.” Working paper, University of Michigan and University of Washington, 2006.
  • Hribar, P., and N. Jenkins. The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital. Review of Accounting Studies 9 (2004): 33758.
  • Lambert, R.; C. Leuz; and R. Verrecchia. Accounting Information, Disclosure, and Cost of Capital. Journal of Accounting Research 45 (2007): 385420.
  • Li, H.; M. Pincus; and S. Rego. Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management. Journal of Law and Economics 51 (2008): 11134.
  • Lintner, J. The Valuation of Risky Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets. The Review of Economics and Statistics 47 (1965): 1337.
  • Pastor, L., and P. Veronesi. Stock Valuation and Learning About Profitability. Journal of Finance 58 (2003): 174989.
  • Public Company Accounting Oversight Board (PCAOB). An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Auditing Standard No. 2. Washington , DC : PCAOB, 2004.
  • Ogneva, M.; K. Subramanyam; and K. Raghunandan. Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Certifications. The Accounting Review 82 (2007): 125597.
  • Rajgopal, S., and M. Venkatachalam. Information Risk and Idiosyncratic Return Volatility over the Last Four Decades.” Working paper, Duke University, 2005.
  • Sharpe, W. Capital Asset Price: A Theory of Market Equilibrium Under Conditions of Risk. Journal of Finance 19 (1964): 42542.
  • Solomon, D., and C. Bryan-Low. Companies Complain About Cost of Corporate Governance Rules. The Wall Street Journal (February 10, 2004): A1.
  • U.S. Congress. The Foreign Corrupt Practices Act of 1977 (FCPA). Public Law No. 95-213. Washington , DC : Government Printing Office, 1977.
  • U.S. Congress. The Sarbanes-Oxley Act of 2002 (SOX). Public Law No. 107-204. Washington , DC : Government Printing Office, 2002.
  • Wei, S., and C. Zhang. Why Did Individual Stocks Become More Volatile? Journal of Business 79 (2006): 25992.
  • Whisenant, S.; S. Sankaraguruswamy; and K. Raghunandan. Market Reactions to Disclosure of Reportable Events. Auditing: A Journal of Practice & Theory 22 (2003): 18194.
  • Zhang, I. Economic Consequences of the Sarbanes-Oxley Act of 2002. Journal of Accounting & Economics 44 (2007): 74115.