Sarbanes-Oxley and the Future of Accounting
โ Scribed by Phillip Mcclelland; Patricia Stanton
- Book ID
- 118087118
- Publisher
- John Wiley and Sons
- Year
- 2004
- Tongue
- English
- Weight
- 591 KB
- Volume
- 14
- Category
- Article
- ISSN
- 1035-6908
No coin nor oath required. For personal study only.
๐ SIMILAR VOLUMES
This study investigates the level of accounting conservatism of a sample of cross-listed firms, American Depository Receipts (ADRs), during the pre-and post-Sarbanes Oxley (SOX) periods. After examining two proxies for accounting conservatism, . The conservatism principle and the asymmetric timeline
While some of the dust is beginning to settle at the Commission, much remains to be accomplished at the Securities and Exchange Commission. In late January, the Commission finalized additional rules that will implement various provisions of the Sarbanes-Oxley Act (SOA).