Matches in SemOpenAlex for { <https://semopenalex.org/work/W2945542829> ?p ?o ?g. }
- W2945542829 endingPage "68" @default.
- W2945542829 startingPage "43" @default.
- W2945542829 abstract "SYNOPSIS Beginning January 1, 2012, all publicly listed firms in China are required, under the Basic Standard of Enterprise Internal Control (China SOX), to provide an internal control report (ICR). Prior to that, many firms had elected to voluntarily comply with this regulation. We examine the change in internal control disclosure regimes and its impact on the properties of analyst earnings forecasts. We compare the quantity and severity of ICWs disclosed under voluntary versus mandatory regimes, and find evidence suggesting that the disclosure of more serious ICWs increases when ICW disclosures become mandatory. We then investigate the effect of ICW disclosures on analyst forecast error and dispersion. We find that measures of ICWs are negatively associated with desirable properties of analyst earnings forecasts. We also find a less positive association between ICW disclosures and forecast error and dispersion in the mandatory regime. JEL Classifications: G34; G38; M41." @default.
- W2945542829 created "2019-05-29" @default.
- W2945542829 creator A5026674829 @default.
- W2945542829 creator A5039373374 @default.
- W2945542829 creator A5070373652 @default.
- W2945542829 creator A5070616588 @default.
- W2945542829 date "2019-05-01" @default.
- W2945542829 modified "2023-10-14" @default.
- W2945542829 title "Changes in Internal Control Disclosure and Analyst Forecasts Around Mandatory Disclosure Required by the China SOX" @default.
- W2945542829 cites W1517389270 @default.
- W2945542829 cites W1826863490 @default.
- W2945542829 cites W1981941582 @default.
- W2945542829 cites W1994041879 @default.
- W2945542829 cites W1998828733 @default.
- W2945542829 cites W2004825363 @default.
- W2945542829 cites W2024486678 @default.
- W2945542829 cites W2047236462 @default.
- W2945542829 cites W2049756701 @default.
- W2945542829 cites W2054965424 @default.
- W2945542829 cites W2063968482 @default.
- W2945542829 cites W2093880653 @default.
- W2945542829 cites W2101729150 @default.
- W2945542829 cites W2104090637 @default.
- W2945542829 cites W2107722423 @default.
- W2945542829 cites W2115428256 @default.
- W2945542829 cites W2124653663 @default.
- W2945542829 cites W2128843785 @default.
- W2945542829 cites W2130099553 @default.
- W2945542829 cites W2130954557 @default.
- W2945542829 cites W2134268741 @default.
- W2945542829 cites W2163261553 @default.
- W2945542829 cites W2163621275 @default.
- W2945542829 cites W2165944181 @default.
- W2945542829 cites W2169149941 @default.
- W2945542829 cites W2171582467 @default.
- W2945542829 cites W2208803137 @default.
- W2945542829 cites W2329374481 @default.
- W2945542829 cites W2583392672 @default.
- W2945542829 cites W3022873040 @default.
- W2945542829 cites W3086435105 @default.
- W2945542829 cites W3121531922 @default.
- W2945542829 cites W3121961524 @default.
- W2945542829 cites W3122159449 @default.
- W2945542829 cites W3122540092 @default.
- W2945542829 cites W3122726372 @default.
- W2945542829 cites W3123231412 @default.
- W2945542829 cites W3123294330 @default.
- W2945542829 cites W3123396849 @default.
- W2945542829 cites W3123472505 @default.
- W2945542829 cites W3123770750 @default.
- W2945542829 cites W3124233976 @default.
- W2945542829 cites W3124305844 @default.
- W2945542829 cites W3124317856 @default.
- W2945542829 cites W3124375173 @default.
- W2945542829 cites W3124423437 @default.
- W2945542829 cites W3124567511 @default.
- W2945542829 cites W3124572799 @default.
- W2945542829 cites W3124788320 @default.
- W2945542829 cites W3124812144 @default.
- W2945542829 cites W3125160651 @default.
- W2945542829 cites W3125170781 @default.
- W2945542829 cites W3125373908 @default.
- W2945542829 cites W3125677029 @default.
- W2945542829 cites W3125788942 @default.
- W2945542829 cites W3126131797 @default.
- W2945542829 cites W4235840729 @default.
- W2945542829 cites W4245045968 @default.
- W2945542829 cites W4254038062 @default.
- W2945542829 cites W7207386 @default.
- W2945542829 doi "https://doi.org/10.2308/acch-52452" @default.
- W2945542829 hasPublicationYear "2019" @default.
- W2945542829 type Work @default.
- W2945542829 sameAs 2945542829 @default.
- W2945542829 citedByCount "10" @default.
- W2945542829 countsByYear W29455428292020 @default.
- W2945542829 countsByYear W29455428292021 @default.
- W2945542829 countsByYear W29455428292022 @default.
- W2945542829 countsByYear W29455428292023 @default.
- W2945542829 crossrefType "journal-article" @default.
- W2945542829 hasAuthorship W2945542829A5026674829 @default.
- W2945542829 hasAuthorship W2945542829A5039373374 @default.
- W2945542829 hasAuthorship W2945542829A5070373652 @default.
- W2945542829 hasAuthorship W2945542829A5070616588 @default.
- W2945542829 hasConcept C120665830 @default.
- W2945542829 hasConcept C121332964 @default.
- W2945542829 hasConcept C121955636 @default.
- W2945542829 hasConcept C144133560 @default.
- W2945542829 hasConcept C162118730 @default.
- W2945542829 hasConcept C162324750 @default.
- W2945542829 hasConcept C17744445 @default.
- W2945542829 hasConcept C177562468 @default.
- W2945542829 hasConcept C187736073 @default.
- W2945542829 hasConcept C191935318 @default.
- W2945542829 hasConcept C199539241 @default.
- W2945542829 hasConcept C2775924081 @default.
- W2945542829 hasConcept C2779055846 @default.
- W2945542829 hasConcept C2781426361 @default.
- W2945542829 hasConceptScore W2945542829C120665830 @default.