The disappearance of the zero-earnings discontinuity : SOX, dotcom boom or gradual decline?
Year of publication: |
2022
|
---|---|
Authors: | Chardonnens, Patrick ; Fiechter, Peter ; Wallmeier, Martin |
Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 49.2022, p. 1-7
|
Subject: | Dotcom boom | Earnings distribution | Earnings management | Loss avoidance | Sarbanes-Oxley Act (SOX) | Zero-earnings discontinuity | Internes Kontrollsystem | Internal control | Bilanzpolitik | Accounting policy | Gewinn | Profit |
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