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Keywords: exempt filers
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Journal Articles
Accounting Horizons (2013) 27 (1): 1–22.
Published: 01 March 2013
... hypothesis (stated in the null form): Sarbanes-Oxley Dodd-Frank earnings management exempt filers An important objective of the Sarbanes-Oxley Act of 2002 (SOX) was improving the quality of financial reporting in U.S. publicly listed firms. However, non-accelerated filers (firms...