FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2012810850> ?p ?o ?g. }

• W2012810850 endingPage "445" @default.
• W2012810850 startingPage "419" @default.
• W2012810850 abstract "This study examines cross-sectional differences in stock market reactions to the disclosure of internal control deficiencies under Section 302 of the Sarbanes–Oxley Act. We hypothesize that the market punishment for internal control problems will be less severe for internal control disclosure that helps reduce market uncertainty around the disclosure. We also predict that such a relation is dependent on the types of disclosure and the market’s prior knowledge of the credibility of firms’ financial reporting. Consistent with our hypothesis, we find that when firms disclose their internal control deficiencies, their abnormal stock returns are negatively associated with changes in market uncertainty (e.g., changes in the standard deviations of daily stock returns) around the disclosure. We also find that the impact of the uncertainty reduction is greater for voluntary disclosures of non-material weakness, especially those made in the context of previous suspicious events. The negative impact of changes in market uncertainty on the abnormal stock returns remains intact even after controlling for possible simultaneity. An analysis using financial analysts’ earnings forecasts dispersion as an alternative proxy for uncertainty confirms the results." @default.
• W2012810850 created "2016-06-24" @default.
• W2012810850 creator A5016449322 @default.
• W2012810850 creator A5031498311 @default.
• W2012810850 date "2009-09-01" @default.
• W2012810850 modified "2023-10-14" @default.
• W2012810850 title "Market uncertainty and disclosure of internal control deficiencies under the Sarbanes–Oxley Act" @default.
• W2012810850 cites W1976545335 @default.
• W2012810850 cites W1988012906 @default.
• W2012810850 cites W1995834279 @default.
• W2012810850 cites W2030610269 @default.
• W2012810850 cites W2034338241 @default.
• W2012810850 cites W2059261795 @default.
• W2012810850 cites W2090815169 @default.
• W2012810850 cites W2094863662 @default.
• W2012810850 cites W2109263270 @default.
• W2012810850 cites W2130954557 @default.
• W2012810850 cites W2134268741 @default.
• W2012810850 cites W2324400225 @default.
• W2012810850 cites W3121262331 @default.
• W2012810850 cites W3121961524 @default.
• W2012810850 cites W3122540092 @default.
• W2012810850 cites W3123307641 @default.
• W2012810850 cites W3123554613 @default.
• W2012810850 cites W3123770750 @default.
• W2012810850 cites W3123817661 @default.
• W2012810850 cites W3123993840 @default.
• W2012810850 cites W3124375173 @default.
• W2012810850 cites W3124572799 @default.
• W2012810850 cites W3124871970 @default.
• W2012810850 cites W3125512896 @default.
• W2012810850 cites W4232111244 @default.
• W2012810850 cites W4245045968 @default.
• W2012810850 doi "https://doi.org/10.1016/j.jaccpubpol.2009.07.004" @default.
• W2012810850 hasPublicationYear "2009" @default.
• W2012810850 type Work @default.
• W2012810850 sameAs 2012810850 @default.
• W2012810850 citedByCount "47" @default.
• W2012810850 countsByYear W20128108502012 @default.
• W2012810850 countsByYear W20128108502013 @default.
• W2012810850 countsByYear W20128108502014 @default.
• W2012810850 countsByYear W20128108502015 @default.
• W2012810850 countsByYear W20128108502016 @default.
• W2012810850 countsByYear W20128108502017 @default.
• W2012810850 countsByYear W20128108502018 @default.
• W2012810850 countsByYear W20128108502019 @default.
• W2012810850 countsByYear W20128108502020 @default.
• W2012810850 countsByYear W20128108502021 @default.
• W2012810850 countsByYear W20128108502022 @default.
• W2012810850 countsByYear W20128108502023 @default.
• W2012810850 crossrefType "journal-article" @default.
• W2012810850 hasAuthorship W2012810850A5016449322 @default.
• W2012810850 hasAuthorship W2012810850A5031498311 @default.
• W2012810850 hasBestOaLocation W20128108502 @default.
• W2012810850 hasConcept C121955636 @default.
• W2012810850 hasConcept C127413603 @default.
• W2012810850 hasConcept C144133560 @default.
• W2012810850 hasConcept C151730666 @default.
• W2012810850 hasConcept C162324750 @default.
• W2012810850 hasConcept C17744445 @default.
• W2012810850 hasConcept C199521495 @default.
• W2012810850 hasConcept C199539241 @default.
• W2012810850 hasConcept C204036174 @default.
• W2012810850 hasConcept C2779055846 @default.
• W2012810850 hasConcept C2779343474 @default.
• W2012810850 hasConcept C2779815580 @default.
• W2012810850 hasConcept C2780224610 @default.
• W2012810850 hasConcept C2780299701 @default.
• W2012810850 hasConcept C2781426361 @default.
• W2012810850 hasConcept C78519656 @default.
• W2012810850 hasConcept C86803240 @default.
• W2012810850 hasConceptScore W2012810850C121955636 @default.
• W2012810850 hasConceptScore W2012810850C127413603 @default.
• W2012810850 hasConceptScore W2012810850C144133560 @default.
• W2012810850 hasConceptScore W2012810850C151730666 @default.
• W2012810850 hasConceptScore W2012810850C162324750 @default.
• W2012810850 hasConceptScore W2012810850C17744445 @default.
• W2012810850 hasConceptScore W2012810850C199521495 @default.
• W2012810850 hasConceptScore W2012810850C199539241 @default.
• W2012810850 hasConceptScore W2012810850C204036174 @default.
• W2012810850 hasConceptScore W2012810850C2779055846 @default.
• W2012810850 hasConceptScore W2012810850C2779343474 @default.
• W2012810850 hasConceptScore W2012810850C2779815580 @default.
• W2012810850 hasConceptScore W2012810850C2780224610 @default.
• W2012810850 hasConceptScore W2012810850C2780299701 @default.
• W2012810850 hasConceptScore W2012810850C2781426361 @default.
• W2012810850 hasConceptScore W2012810850C78519656 @default.
• W2012810850 hasConceptScore W2012810850C86803240 @default.
• W2012810850 hasIssue "5" @default.
• W2012810850 hasLocation W20128108501 @default.
• W2012810850 hasLocation W20128108502 @default.
• W2012810850 hasOpenAccess W2012810850 @default.
• W2012810850 hasPrimaryLocation W20128108501 @default.
• W2012810850 hasRelatedWork W2090523673 @default.
• W2012810850 hasRelatedWork W2355907197 @default.
• W2012810850 hasRelatedWork W2369854048 @default.
• W2012810850 hasRelatedWork W2370187191 @default.
• W2012810850 hasRelatedWork W2374291020 @default.

• next