This paper is based on my dissertation completed at the University of Chicago. I thank the members of my dissertation committee: Marianne Bertrand, Ellen Engel, Rachel Hayes, and Abbie Smith (chair). I also thank an anonymous referee, Ray Ball, Jan Barton, Sudipta Basu, Phil Berger (the editor), Kathryn Kadous, Grace Pownall, Jane Thayer, Greg Waymire, Jerry Zimmerman, and workshop participants at the University of British Columbia, the University of Chicago, Emory University, Michigan State University, Ohio State University, Purdue University, the University of Rochester, the University of Southern California, and the University of Texas at Dallas for helpful suggestions. I thank David Shinn and Chun Wang for excellent research assistance. Financial support from the Booth School of Business at the University of Chicago and the Goizueta Business School at Emory University is gratefully acknowledged. An earlier version of this paper circulated under the title “The Impact of the Corporate Governance Reform Initiatives on Chief Financial Officer Compensation.” All errors are my own.
Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre- and Post–Sarbanes-Oxley Periods
Article first published online: 31 MAR 2010
©, University of Chicago on behalf of the Accounting Research Center, 2010
Journal of Accounting Research
Volume 48, Issue 4, pages 885–920, September 2010
How to Cite
WANG, X. (2010), Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre- and Post–Sarbanes-Oxley Periods. Journal of Accounting Research, 48: 885–920. doi: 10.1111/j.1475-679X.2010.00378.x
- Issue published online: 13 JUL 2010
- Article first published online: 31 MAR 2010
- Received 9 January 2006; accepted 11 February 2010
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