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Purpose – The purpose of this paper is to investigate the impact of the Sarbanes‐Oxley Act (SOX) on market‐based measures of earnings quality and cost of capital. Design/methodology/approach – The paper uses empirical data to determine measures for the market's perception of earnings...
Purpose – The purpose of this paper is to test whether the 2007 identification of commonality in liquidity by Galariotis and Giouvris for the UK is robust to different methodological approaches; to find whether commonality is priced; and to identify how changes in trading regimes, hence...
Purpose – The purpose of this paper is to examine the effect on the cost of capital of increased disclosure that reduces information asymmetry among market participants. Design/methodology/approach – This study uses the decision to regularly hold open (closed) conference calls pre‐Reg FD as...
Purpose – The purpose of this paper is to study the valuation effects of cross listing in the USA for a panel of emerging market firms over the period from 1990 to 2003. Design/methodology/approach – Using firm‐level data from Worldscope, the paper examines the valuation effects of listing...
Purpose – The purpose of this paper is to examine the empirical association between expected and unexpected audit fees and reported earnings quality for a sample of Big 4(5) client companies over a period from 2000 to 2005. Design/methodology/approach – The paper employs a cross‐sectional...
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