Alsharairi, Malek; Dixon, Robert; Al-Hamadeen, Radhi - In: Journal of Financial Reporting and Accounting 15 (2017) 1, pp. 78-98
Purpose The purpose of this paper is to re-examine the motivation to manage earnings in US mergers and acquisitions (M&As) by investigating whether the enactment of Sarbanes-Oxley act (SOX) has affected pre-merger earnings management. Design/methodology/approach The authors used a sample of over...
