Browsing Business by Subject "Big baths"
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Reexamination of earnings management before and after SOX: Evidence from SEC staff accounting bulletins 99-100
(Elsevier, 2018-03)A substantial literature suggests that earnings management improved for U.S. firms in the post 2002 time period as a result of the Sarbanes-Oxley Act (henceforth, SOX) (Coates and Srinivasan, 2014) which was passed in the ...