Private earnings guidance and its implications for disclosure regulation

Article Abstract:

A new measure of private earnings is developed to answer : (1) Why did some firms provide private earnings guidance to analysts before Regualtion Fair Disclosure? (2) How did exogenous shock of Regulation Fair Disclosure affect these firms' disclosure policies? (3) What are the economic consequences of this disclosure regulation? The study identifies the firms most affected by the Regulation Fair Disclosure (Reg FD) and uses theory to forecast how and why these frims vary in terms of the way they change their disclosure policies in response to Reg FD.

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Required disclosures in financial reports

Article Abstract:

The internal audit statement copies that are required for disclosing annual financial reports are discussed. These disclosures can be used for accounting standard setting and research.

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The effects of Sarbanes-Oxley on auditing and internal control strength

Article Abstract:

The Securities and Exchange Commission's Sarbanes-Oxley Act for controlling accounting fraud and its effects on internal auditing systems are examined.

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