Leventis, Stergios; Dimitropoulos, Panagiotis - In: Journal of Applied Accounting Research 13 (2012) 2, pp. 161-177
Purpose – The purpose of this research paper is to investigate the role of corporate governance in earnings management behaviour by US listed banks during the era of the Sarbanes‐Oxley Act (2003‐2008). Design/methodology/approach – The paper examines the issue of accounting quality and...