Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods
Daniel A. Cohen; Aiyesha Dey; Thomas Z. Lys
| Year of publication: |
2008
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|---|---|
| Authors: | Cohen, Daniel A. ; Dey, Aiyesha ; Lys, Thomas |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 83.2008, 3, p. 757-787
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| Subject: | Bilanzpolitik | Accounting policy | USA | United States | Corporate Governance | Corporate governance | Internes Kontrollsystem | Internal control |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003730418