Browse College of Business by Subject "voluntary disclosure"
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(2015-04-15)Initial public offering (IPO) companies are exempt from Section 404 of the Sarbanes-Oxley Act of 2002, leaving investors to assess the quality of an IPO company’s internal controls, which affect the quality of management-provided ...
(2011-08-26)I investigate whether U.S. bank holding companies choose early adoption of accounting standards to better access external financing. Both economic intuition and theories suggest that banks are motivated to take measures ...