Internal control weakness and cost of equity: evidence from SOX section and 404 disclosures

Article Abstract:

The association between cost of equity and internal control weakness (ICW) for firms that filed Section 404 reports with Securities and Exchange Commission for the first time is examined. Higher implied cost of equity were found to be associated with ICW firms than for a control sample of firms that reported no ICW. Findings indicate that on average, ICW are not directly asociated with higher cost of equity.

Venture Analysis, Business enterprises, Equity (Finance), Internal control (Accounting)

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Segment profitability and the proprietary and agency costs of disclosure

Article Abstract:

The effects of agency and proprietary costs motives on mangers' decisions to withhold segment information under Statement of Financial Accounting Standards No 14 are presented.

Management dynamics, Services information, Decision-making, Decision making, Management, Services, Managers, Company business management, Line of business reporting

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Uniformity versus flexibility: evidence from pricing of the pension obligation

Article Abstract:

The effects of discretion on projected benefit obligation's pricing with relation to accounting standards are presented.

General services, Reporting & Disclosure, Economic aspects, Company systems management, Information management, Pensions, Financial statements, Flexible spending accounts

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