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The impact of SOX on opportunistic management behavior
Aubert, François; Grudnitski, Gary - In: International review of financial analysis 32 (2014), pp. 188-198
Persistent link: https://www.econbiz.de/10010461285
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Reexamination of earnings management before and after SOX : evidence from SEC staff accounting bulletins 99-100
Kerstein, Joseph; Rai, Atul - In: Journal of accounting and public policy 37 (2018) 2, pp. 146-166
Persistent link: https://www.econbiz.de/10011872537
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Enhancing and updating Cohen, Dey, and Lys's (2008) methodological framework to re-examine the relation between accrual-based and real earnings management after SOX
Pincus, Morton; Wu, Shijia - In: Journal of financial reporting : a publication of the … 8 (2023) 1, pp. 3-10
Persistent link: https://www.econbiz.de/10014318179
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Customer concentration and earnings management : evidence from the Sarbanes-Oxley Act
Kim, Ryoonhee; Luo, Weiqing - In: The European accounting review 31 (2022) 4, pp. 905-936
Persistent link: https://www.econbiz.de/10013370854
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Direct and substitution effects of regulations impacting the scope for classification shifting
Seve, Folototo; Wilson, Mark - In: Journal of accounting and public policy 38 (2019) 3, pp. 171-198
Persistent link: https://www.econbiz.de/10012154289
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Earnings management using revenue classification shifting : evidence from the IFRS adoption period
Noh, Minyoung; Moon, Doocheol; Parte, Laura - In: International journal of accounting and information … 25 (2017) 3, pp. 333-355
Persistent link: https://www.econbiz.de/10011777135
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Unpacking the drivers of earnings management in CSR firms : influence of investor risk perception
Bansal, Manish - In: International journal of disclosure and governance 21 (2024) 1, pp. 127-142
Persistent link: https://www.econbiz.de/10014511756
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Earnings management in India : managers' fixation on operating profits
Nagar, Neerav; Sen, Kaustav - In: Journal of international accounting auditing & taxation 26 (2016), pp. 1-12
Persistent link: https://www.econbiz.de/10011486597
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Do financially distressed firms misclassify core expenses?
Nagar, Neerav; Sen, Kaustav - In: Accounting research journal 30 (2017) 2, pp. 211-229
Persistent link: https://www.econbiz.de/10011782850
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Classification shifting : impact of firm life cycle
Nagar, Neerav; Sen, Kaustav - In: Journal of financial reporting & accounting : JFRA 15 (2017) 2, pp. 180-197
Persistent link: https://www.econbiz.de/10011774988