... against firms that do not need to comply with SOX. capital structure earnings management debt ratio Sarbanes-Oxley I particularly thank Terry Shevlin (co-editor) and an anonymous referee for their detailed, excellent comments, which greatly improved this paper. I also thank...

... that the incidence of earnings management is less likely for sell-through and combination firms compared to sell-in firms. While I expect earnings management differences among the revenue recognition methods for sales to distributors, it is not clear whether the informativeness of manufacturers' earnings differs...

... thresholds). We measure reporting quality principally by using earnings management and accrual quality measures. We detect a significant deterioration in reporting quality for non-accelerated filers but not for accelerated filers. The result is invariant to whether we compare non-accelerated filers with all...

... CFO performance earnings targets earnings management expectations management Along line of research has focused on examining the relationship between executive compensation and firm performance, i.e., earnings (see Pavlik et al. [1993 ] for a survey of the literature) and stock returns...