This paper investigates the impact of Sarbanes-Oxley (SOX) on managers' earnings management choices (i.e., accrual management and real earnings management). Specifically, I investigate whether firms reduce their use of accrual management and increase their use of real earnings management...

This study reviews and summarizes the relevant findings of nearly two decades of accounting and finance research papers that focus on the links between the Sarbanes-Oxley Act (SOX) and the quality of reported earnings. This study, unlike numerous other studies, does not seek to address the broad...

Based on Graham et al.’s (2005) survey, CFOs believe financial performance impacts the credibility of their forecasts. We examine this link by testing whether management earnings forecasts (MEFs) of firms meeting/beating analysts’ forecast benchmarks exhibit greater credibility than MEFs of...