Family entrenchment and internal control: Evidence from S&P 1500 firms
We examine whether family owners exploit internal control weaknesses for entrenchment purposes and whether the public disclosure requirement under SOX 404 helps alleviate this entrenchment. We find supportive evidence for both questions. In the initial years of SOX 404 implementation (2004 and 2005)...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2020
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1826 https://ink.library.smu.edu.sg/context/soa_research/article/2853/viewcontent/Family_entrenchment_int_control_2020_sv.pdf |
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| Institution: | Singapore Management University |
| Language: | English |