Amoah, Nana Y.; Anderson, Anthony; Bonaparte, Isaac; … - In: Parables, Myths and Risks, (pp. 1-21). 2017
This study examines the relation between internal control material weakness (ICMW) under Section 404 of the Sarbanes-Oxley Act (SOX) and real earnings management. Our measures of real earnings management are abnormal cash flow from operations (ABCFOs), abnormal discretionary expenses (ABDISEXP),...
