3000, Chemin de la Côte-Sainte-Catherine
Montreal, Quebec H2X 2L3
in Total Papers Downloads
in Total Papers Citations
Section 404 of the Sarbanes-Oxley Act, Earnings Quality, Internal Control, Investor Confidence
IFRS adoption, pay-performance sensitivity, relative performance evaluation, comparability of financial statements
Accrual anomaly, accrual initiation, accrual reversal, investor fixation, accrual mispricing.
Sarbanes-Oxley Section 404, Regulatory Avoidance, Small Firms
Initial public offering; discretion over accounting items; IPO valuation; earnings management.
short selling; internal control material weaknesses; severe internal control problems; Section 404 of the Sarbanes-Oxley Act; triggering events
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