3000, Chemin de la Côte-Sainte-Catherine
Montreal, Quebec H2X 2L3
1001 Sherbrooke St. W
Montreal, Quebec H3A 1G5
McGill University - Desautels Faculty of Management
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, abnormal short intensity, internal control weaknesses, severe internal control problems, section 404 of the Sarbanes-Oxley Act
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