Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?

Journal of Accounting and Economics - Tập 56 - Trang 1-18 - 2013
Mei Cheng1, Dan Dhaliwal1,2, Yuan Zhang3
1The University of Arizona, Tucson, AZ 85721, United States
2Korea University Business School, Seoul 136-701, Republic of Korea
3University of Texas at Dallas, Richardson, TX 75080, United States

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