The impact of the Sarbanes-Oxley Act on earnings management using classification shifting : evidence from core earnings and special items
Year of publication: |
2016
|
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Authors: | Li, Xudong |
Published in: |
Accounting & taxation : AT. - Hilo, Hawaii : IBFR, ISSN 1944-592X, ZDB-ID 2536580-0. - Vol. 8.2016, 1, p. 39-48
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Subject: | SOX | Classification Shifting | Core Earnings | Special Items | Internes Kontrollsystem | Internal control | Bilanzpolitik | Accounting policy |
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