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The Pricing of IPOs Post-Sarbanes-Oxley

✍ Scribed by Jarrod Johnston; Jeff Madura


Book ID
109178286
Publisher
John Wiley and Sons
Year
2009
Tongue
English
Weight
127 KB
Volume
44
Category
Article
ISSN
0732-8516

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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