000			01570nab a2200229 a 4500
999			_c199337 _d199337
003			OSt
005			20200226102009.0
008			191212s20172015xxu||||| |||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aKim, Seil _9177411
245	1	0	_aDid the 1999 NYSE and NASDAQ listing standard changes on audit committee composition benefit investors? _cSeil Kim & April Klein
300			_aPáginas 187 a la 212
520	3		_aIn December 1999, the SEC instituted a new listing standard for NYSE and NASDAQ firms. Listed firms were now required to maintain fully independent audit committees with at least three members. In July 2002, the U.S. Congress legislated these standards through the Sarbanes-Oxley Act. Our research question is whether all investors benefited from the 1999 new rule. Using both an event study and a difference-in-differences methodology, we find no evidence of higher market value or better financial reporting quality resulting from this rule.
650	1	4	_991036 _aContabilidad _vPublicaciones seriadas
650	2	4	_aValores _xLegislación _zEstados Unidos _vPublicaciones seriadas _9177412
650	2	4	_aAuditoría _vPublicaciones seriadas _9177413
690			_aThe New York Stock Exchange (NYSE) _9177414
690			_aNational Association of Securities Dealers Automated Quotation (NASDAQ) _9177415
700	1		_aKlein, April _9177416
773	0		_082265 _9377628 _aThe accounting review 2017 V.92 No.6 (Nov) _o0000002032280 _x0001-4826 (papel) _h35 páginas _nIncluye tablas, referencias bibliográficas y apéndices
942			_2ddc _cART