Changes in Analysts’ Information Environment Following Sarbanes-Oxley Act and the Global Settlement

2009 ◽  
Author(s):  
Joy Begley ◽  
Yanmin Gao ◽  
Qiang Cheng
Keyword(s):  
Information Environment ◽  
Sarbanes Oxley ◽  
Global Settlement

Are earnings strings restrained after SOX?

2018 ◽  
Vol 17 (1) ◽  
pp. 18-40 ◽  
Author(s):  
Mark Kohlbeck ◽  
Jomo Sankara ◽  
Errol G. Stewart
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Firm Value ◽  
Information Environment ◽  
Content Type ◽  
External Monitoring ◽  
Auditor Tenure ◽  
Sarbanes Oxley ◽  
Reporting Environment ◽  
The Impact

Purpose This paper aims to examine whether external monitors (auditors and analysts) constrain earnings strings, an indicator of earnings management, and whether this monitoring is more effective after the implementation of the Sarbanes-Oxley Act of 2002 (SOX), given the emphasis of SOX on improving auditing, financial reporting and the information environment. Design/methodology/approach Agency theory establishes the premise between external monitoring and earnings strings. Auditor tenure and number of analysts following provide measures for external monitoring quality. Using prior research, empirical models explaining the presence of an earnings strings and earnings strings trend are developed to test the hypotheses. Findings Pre-SOX, extreme auditor tenure, indicating lower quality external monitoring, is associated with greater earnings strings trend, and analyst coverage is associated with increased likelihood of earnings strings and greater earnings strings trend consistent with analyst pressure on management. More effective auditor and analyst monitoring occurs post-SOX in terms of reduced likelihood of earnings strings and earnings strings trend. Originality/value The authors provide evidence on how elements of external monitoring are associated with increased earnings strings pre-SOX. Further, they contribute to the debate on the impact of SOX on external firm monitoring and the overall financial information environment. By focusing on earnings strings, the outcome of earnings management, the authors provide a unique understanding of external monitoring that also provides insight on the overvaluation of equity and ultimate destruction of firm value. The evidence demonstrates how regulation has contributed to an improved financial reporting environment and external monitoring.

Application Of BIM-Technology In The Restoration Of Buildings

2020 ◽  
pp. 42-48
Keyword(s):  
Chinese Communist Party ◽  
Laser Scanning ◽  
High Accuracy ◽  
Information Environment ◽  
Information Modeling ◽  
Structural Scheme ◽  
Traditional Design ◽  
Information Interaction ◽  
Heritage Buildings ◽  
Effective Organization

The paper describes the main trends in the development of BIM technologies in the field of restoration and reconstruction of historical and cultural heritage buildings. The practical part of the paper presents the experience in using information modeling technologies when restoring the building, where the VI Congress of the Chinese Communist Party in Moscow took place. The use of laser scanning technologies made it possible to reproduce with high accuracy in the information model the original appearance of the building using Autodesk RevitR software. It is shown, how the use of information modeling technologies affects the duration of restoration process, taking into account the calculation of the structural scheme and bearing structures of the building, ensuring the identity of the decoration and the effective organization of electromechanical installation. Operating in a single BIM information environment makes it possible to continuously obtain reliable information on the project, which provides more effective information interaction and communication of participants compared to using traditional design methods.

Sarbanes-Oxley: Investment Company Compliance

CFA Digest ◽  
2003 ◽  
Vol 33 (4) ◽  
pp. 3-4
Author(s):  
Spencer L. Klein
Keyword(s):  
Investment Company ◽  
Sarbanes Oxley

Social Media Marketing as a tool to promote regional investment web portals in the information environment

2020 ◽  
Vol 18 (11) ◽  
pp. 2167-2182
Author(s):  
Ya.Yu. Sokolenko
Keyword(s):  
Social Media ◽  
Development Strategy ◽  
Information Environment ◽  
Social Media Marketing ◽  
Web Portals ◽  
Communication Tool ◽  
Web Portal ◽  
Investment Projects ◽  
Regional Investment ◽  
Internet Portals

Subject. This article focuses on the investment web portal as a necessary communication tool and a way to govern the investment attractiveness of the region. Objectives. The article aims to conduct a comprehensive study of the problem of promoting regional investment web portals in the information environment. Methods. For the study, I used the methods of logical and statistical analyses, induction and deduction, comparison, and generalization. Results. The article describes the advantages of Internet portals of investment projects and the peculiarities of using Social Media Marketing (SMM) within public structures. It highlights the function of social networks in the process of interacting with the audience. Conclusions. Social Media Marketing is an integral tool for engaging with the investment community and one of the most effective ways to promote a regional investment web portal. The presented original methodology can be used by regional investment portals to analyze interaction with the audience and design a development strategy.

A INFLUÊNCIA DA LEI SARBANES OXLEY NAS POLÍTICAS DE DIVIDENDOS DE EMPRESAS BRASILEIRAS LISTADAS NA BOLSA DE NOVA YORK

2018 ◽  
Author(s):  
Cícero GUERRA ◽  
Ricardo Carvalho da SILVA ◽  
WAGNER MOURA LAMOUNIER ◽  
José Roberto de Souza FRANCISCO
Keyword(s):  
Sarbanes Oxley
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