Accepted by Clive Lennox. Earlier versions of this paper circulated under the title “Did the Sarbanes-Oxley Act of 2002 Make Firms Less Opaque? Evidence from Analyst Earnings Forecasts”. We are very grateful to Steve Salterio, Clive Lennox, and two anonymous referees for very helpful comments and suggestions. We would also like to thank Arnoud Boot (discussant), Régis Breton (discussant), Miguel Ferreira, Denis Gromb, Timotej Homar, Peter Iliev, Dennis Jullens, Dalida Kadyrzhanova (discussant), Andrew Karolyi, Christian Leuz, Karl Lins, and seminar participants at the ACLE-UvA workshop “The Future of Financial Regulation” (Amsterdam, January 2011), the SUERF-UPF conference “Disclosure and Market Discipline: What Role for Transparency?” (Barcelona, December 2010), the European Finance Association Meetings 2010 in Frankfurt, ESCP Europe, and Aarhus School of Business for very helpful suggestions. Excellent research assistance by Klára Čelechovská, Wietse van Drooge, and Diederik Ligtenberg is gratefully acknowledged. All errors are our own.
Did SOX Section 404 Make Firms Less Opaque? Evidence from Cross-Listed Firms†
Article first published online: 18 MAR 2013
Contemporary Accounting Research
Volume 30, Issue 3, pages 1133–1165, Fall 2013 (September)
How to Cite
Arping, S. and Sautner, Z. (2013), Did SOX Section 404 Make Firms Less Opaque? Evidence from Cross-Listed Firms. Contemporary Accounting Research, 30: 1133–1165. doi: 10.1111/j.1911-3846.2012.01188.x
- Issue published online: 16 SEP 2013
- Article first published online: 18 MAR 2013
- Accepted manuscript online: 4 AUG 2012 09:05AM EST
- European Finance Association
- Aarhus School of Business
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