Increased Disclosure Requirements and Corporate Governance Decisions: Evidence Form Chief Financial Officers in the Pre- and Post-Sarbanes Oxley Periods

By Xue Wang. 2010

122 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/dd5d275fc6b49723fbfa1af4c6a3234f07fc8168

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Christopher S. Armstrong
2. W. Guay
3. Joseph P. Weber
4. Robert M. Bushman
5. David F. Larcker
6. Regina Wittenberg-Moerman
7. Jennifer Wu Tucker
8. Martin Walker

In Finance

1. Christopher S. Armstrong
2. W. Guay
3. Joseph P. Weber
4. Robert M. Bushman
5. Regina Wittenberg-Moerman
6. Jennifer Wu Tucker
7. David F. Larcker
8. Nemit Shroff

Citations in the corpus

• The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “Finally, a number of recent studies argue that the Chief Financial Officer (CFO) often has as much influence over the firm’s financial reporting as the CEO, if not more (e.g., Feng, Ge, Luo, and Shevlin, 2010; and Jiang, Petroni, and Wang, 2010).”
• The governance role of multiple large shareholders: evidence from the valuation of cash holdings (2011, unknown): “T h e so u rc e o f ea ch v ar ia b le is g iv en in T ab le 1 2006; Wang 2010) and split the sample into subsamples based on the median, and then compare the size, sign, and significance of the coefficients.”