4Altamuro, J. , and A. Beatty. 2010. How Does Internal Control Regulation Affect Financial Reporting?. Journal of Accounting and Economics, 49 (1 -2) : 58 -74.
5Ashbaugh - Skaife, H. , D. Collins, W. Kinney, and R. LaFond. 2008. The Effect of Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review, 83 (1) : 217 -250.
6Bates, T. , K. Kahle. , and R. Stulz. 2009. Why do U. S. nance, 64 (5): 1985-2021.
7Dhaliwal, D. , C. Hogan, R. Trezevant, and M. Wilkins. Firms Hold so much More Cash than They Used to?. Journal of Fi- 2011. Internal Control Disclosures, Monitoring, and the Cost of Debt. The Accounting Review, 86 (4) : 1131 - 1156.
8Dittmar, A. , and J. Mahrt - Smith. 2007. Corporate Governance and the Value of Cash Holdings. Journal of Financial Econom- ics, 83 (3): 599-634.
9Drobetz, W. , M. C. Gruninger, and S. Hirschvogl. 2010. Information Asymmetry and the Value of Cash. Journal of Banking & Finance, 34 (9) : 2168 -2184.
10Duchin, R. 2010. Cash Holdings and Corporate Diversification. Journal of Finance, 65 (3) : 955 - 992.