How entrenched managers beat earnings expectations before and after SOX
Year of publication: |
2014
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Authors: | Wang, Weishen ; Graefe-Anderson, Rachel ; Pyles, Mark K. ; Kim, Dongnyoung |
Published in: |
The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association. - Amsterdam [u.a.] : Elsevier, ISSN 1062-9769, ZDB-ID 1114217-0. - Vol. 54.2014, 1, p. 82-91
|
Subject: | Corporate governance | Management entrenchment | Earnings expectation | Earnings management | Expectation management | Sarbanes-Oxley Act (SOX) | Internes Kontrollsystem | Internal control | Corporate Governance | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Erwartungsbildung | Expectation formation | Gewinn | Profit |
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