Reexamination of earnings management before and after SOX : evidence from SEC staff accounting bulletins 99-100
Year of publication: |
March/April 2018
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Authors: | Kerstein, Joseph ; Rai, Atul |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 37.2018, 2, p. 146-166
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Subject: | SOX | Staff Accounting Bulletins | Zero earnings discontinuity | Quarterly earnings | Big baths | Gewinn | Profit | Bilanzpolitik | Accounting policy | Internes Kontrollsystem | Internal control | Berichtswesen | Reporting | Aktiengesellschaft | Listed company | Finanzmarktaufsicht | Financial supervision |
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