...) , Depken and Ouyang (2006) , and Switzer (2007) provide evidence of a positive stock market reaction to the adoption of SOX, reduced earnings management, and increased value. The most likely reason for the discord of opinions in the papers cited above is that the provisions of SOX have had different...

... in the post‐Reg. FD period. Design/methodology/approach Specifically, it examines whether Reg. FD influenced the earnings forecast accuracy and forecast dispersion of financial analysts for the previous‐CLC firms in the post‐Reg. FD period compared with the previous‐OPC firms, and both sets of conference...