Real earnings management before and after reporting SOX 404 material weaknesses
Year of publication: |
March 2016
|
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Authors: | Järvinen, Tuukka ; Myllymäki, Emma-Riikka |
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. 30.2016, 1, p. 119-141
|
Subject: | internal control | material weakness | real earnings management | Internes Kontrollsystem | Internal control | Bilanzpolitik | Accounting policy |
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