Economic Consequences of the Sarbanes-Oxley Act of 2002

By I. Zhang. 2007

809 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/b64254fa9e2020ac55b1d95a4112f3b89704c21e

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Citations in the corpus

Shareholders’ Say on Pay: Does It Create Value? (2010, positive): “…(1983), Sefcik and Thompson (1986), Karpoff and Malatesta (1989), (1995), Brook, Hendershott, and Lee (1998), Johnson, Kasznik, and Nelson (2000), Berger, Li, and Wong (2005), Greenstone et al. (2006), Li, Pincus, and Rego (2008), Chhaochharia and Grinstein (2007), Litvak (2007), and Zhang (2007).”
Earnings Management within Multinational Corporations (2018, background): “Third, by documenting substantial regulatory arbitrage opportunities for MNCs, we contribute to the current debate on accounting regulation (e.g., Bushee and Leuz, 2005; Engel et al., 2007; Leuz, 2007; Leuz et al., 2008; Zhang, 2007; Leuz and Wysocki, 2015).”
Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, neutral): “60 A. Caglio et al. Jagolinzer, & Riedl, 2010) and of the Sarbanes Oxley regulation in the United States (e.g., Zhang, 2007), impact a company’s market valuation.”
Sec Scrutiny and the Evolution of Non-Gaap Reporting (2008, neutral): “This literature has recently exploded, with researchers investigating the effects of SOX on stock prices (Zhang 2007; Li et al. 2008), going-private decisions (Engel et al.”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, methodology): “In fact, Leuz (2007) points out that three of the four key legislative events used in Zhang (2007) fall in the month of July 2002 and the respective event windows of these events cover all, but three trading days in the second half of July.”
Board Reforms and Firm Value: Worldwide Evidence (2017, neutral): “…the reform is associated with increases in firm values in countries such as India, South Korea and the U.K. (Black and Khanna 2007, Black and Kim, 2012, and Dahya and McConnell 2007, respectively), other studies find the reform has negative effect on firm value in the U.S. (Zhang 2007; Li 2014).”