Acquirer Internal Control Weaknesses in the Market for Corporate Control
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DOI: 10.1111/1911-3846.12366
Abstract: This paper examines how disclosures about internal controls, required by Sections 302 and 404 of the Sarbanes-Oxley Act of 2002 (SOX), affect the market for corporate control. We hypothesize that acquirers with internal control weaknesses… read more here.
Keywords: control; corporate control; control weaknesses; market corporate ... See more keywords