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The impact of SOX on opportunistic management behavior · Study

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ArticleThe impact of SOX on opportunistic management behavior

François Aubert2013

Article2013

The impact of SOX on opportunistic management behavior

François Aubert · Gary Grudnitski

18 citations·0/0 files stored·International Review of Financial Analysis

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Auditing, Earnings Management, Governance Risk Management in Financial Firms Corporate Governance and Financial Management

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References

1978Specification Tests in Econometrics 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 1995Detecting Earnings Management.1985Positive Accounting Theory 2003Earnings Management through Real Activities Manipulation 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1997Earnings management to avoid earnings decreases and losses 2012Detecting Earnings Management

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2023Annual Reports Readability From Linguistic and Communication Perspectives: Systematic Literature Review 2021Testing for Earnings Management in the U.S. Amid the COVID-19 Pandemic

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Year2013

Typearticle

Published2013-12-21

VenueInternational Review of Financial Analysis

ISSN-L1057-5219

Languageen

Citations18

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.irfa.2013.12.003

openalex_workW2009012747

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