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2. Unintended effects of IFRS adoption on earnings management: The case of Latin America. (2019). Winkelried, Diego ; Mongrut, Samuel.
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1. Akhigbe, A. and A. D. Martin (2006) “Valuation Impact of Sarbanes-Oxley: Evidence from Disclosure and Governance within the Financial Services Industry,” Journal of Banking & Finance, 30, p. 989-1006.

2. BIOGHAPHY Zuhrohtun is lecturer at Accounting Department, Faculty of Economics, Universitas Pembangunan Nasional “Veteran” Yogyakarta Indonesia. email:yodaud12@yahoo.co.id. She can be reached at Accounting Department, Faculty of Economics, Universitas Pembangunan Nasional “Veteran” Yogyakarta, Jl. SWK 104 Ring road Utara Condong Catur Yogyakarta 55281 Indonesia Zaki Baridwan is Professor in Accounting at the Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta Indonesia. He is also a member of Advisor Board, Indonesian Accountant Association from January 2003 to present. He can be reached at Faculty of Economics and Business, Universitas Gadjah Mada Jl. Sosio Humaniora No. I Bulaksumur Yogyakarta 55281 Indonesia.
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3. Francis, Jere R. and Dechun Wang (2006) “The Joint Effect of Investor Protection and big 4 Audits on Earnings Quality Around the World,” SRRN Working Paper.
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4. Wagner, Wolf (2009) “Financial Development and the Opacity of Banks,” Economics Letters, 97, p. 6–10 ACKNOWLEDGMENT The authors acknowledge the helpful comments and suggestions of participants at: 1) the13th Asian Academic Accounting Association (AAAA) Annual Conference at the University of Kyoto Japan (09-12 November 2012); 2) Faculty of Business Economics and Policy Studies (FBEPS)–ASEAN Graduate Business and Economics Program (AGBEP) PhD Colloquium at the University of Brunei Darussalam (0506 June 2012). This research has been edited referring to the suggestions given by the conference participants particularly the index to measure the earnings opacity.
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2. Stock price synchronicity and price informativeness: Evidence from a regulatory change in the U.S. banking industry. (2021). Zheng, Yeliangzi ; Abedifar, Pejman ; Bouslah, Kais.
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3. The effect of corporate board attributes on bank stability. (2020). Karkowska, Renata ; Acedaski, Jan.
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5. Transparency and market discipline: evidence from the Russian interbank market. (2020). Semenova, Maria ; Guillemin, François.
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8. The effect of CEO power on bank risk: Do boards and institutional investors matter?✰. (2020). Uymaz, Yurtsev ; Thornton, John ; Altunbas, Yener.
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9. Central banks supervisory guidance on corporate governance and bank stability: Evidence from African countries. (2020). Stephan, Andreas ; Schäfer, Dorothea ; MUTARINDWA, Samuel ; Schafer, Dorothea.
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10. Opacity and the comovement in the stock prices of banks. (2020). Griffith, Todd ; Blau, Benjamin ; Whitby, Ryan J.
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13. Unintended effects of IFRS adoption on earnings management: The case of Latin America. (2019). Winkelried, Diego ; Mongrut, Samuel.
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16. The influence of corporate governance on changes in risk following the global financial crisis: evidence from the Portuguese stock market. (2017). Sa, Tiago Miguel ; Neves, Elisabete Duarte ; Gois, Cristina Gonalves.
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21. The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research. (2016). Leuz, Christian ; Wysocki, Peter D.
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26. News announcement effects of compliance with section 404 of SOX: Evidence from non-accelerated filers. (2015). Shams, Syed ; Khedmati, Mehdi ; Navissi, Farshid ; Vinkler, Daniel.
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33. Does board structure in banks really affect their performance?. (2013). Pathan, Shams ; faff, robert.
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34. Firm value, the Sarbanes-Oxley Act and cross-listing in the U.S., Germany and Hong Kong destinations. (2013). Yoshino, Joe ; Bianconi, Marcelo ; Chen, Richard.
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37. Ripple effects: Sarbanes Oxleys impact upon investor risk in a global economy. (2012). , Zulma ; Vakkur, Nicholas V..
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43. Information Asymmetry Determinants of Sarbanes‐Oxley Wealth Effects. (2010). Newman, Melinda L. ; Martin, Anna D. ; Akhigbe, Aigbe.
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44. Firm Value, Cross-Listing Premium and the Sarbanes-Oxley Act. (2009). Bianconi, Marcelo ; Chen, Richard.
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45. Changes in risk of foreign firms listed in the U.S. following Sarbanes-Oxley. (2009). Nishikawa, Takeshi ; Martin, Anna D. ; Akhigbe, Aigbe.
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46. Ineffective corporate governance: Director busyness and board committee memberships. (2009). Jiraporn, Pornsit ; Singh, Manohar ; Lee, Chun I..
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47. Crossed-listed foreign firms earnings informativeness, earnings management and disclosures of corporate governance information under SOX. (2009). Chang, Jui Chin ; Sun, Heuy Lian .
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48. Shareholder rights and the market reaction to Sarbanes-Oxley. (2008). Choi, Seunghee ; Yang, Minhua ; Frye, Melissa B..
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49. Influence of disclosure and governance on risk of US financial services firms following Sarbanes-Oxley. (2008). Martin, Anna D. ; Akhigbe, Aigbe.
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