Capital structure, earnings management, and Sarbanes-Oxley : evidence from Canadian and US Firms
Year of publication: |
2013
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Authors: | Carter, Kelly E. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 27.2013, 2, p. 301-318
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Subject: | capital structure | debt ratio | earnings management | Sarbanes-Oxley | Kapitalstruktur | Capital structure | Bilanzpolitik | Accounting policy | USA | United States | Kanada | Canada | Internes Kontrollsystem | Internal control | Betriebliche Finanzwirtschaft | Managerial finance | Corporate Governance | Corporate governance |
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