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Keywords: earnings management
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Journal Articles
The Economic Effects of Earnings Management Pre- and Post-SOX
Available to Purchase
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2020) 20 (1): 76–103.
Published: 01 December 2020
...Terry W. Mason; Richard M. Morton ABSTRACT Research suggests that following several high-profile accounting scandals and the passage of SOX legislation in 2002, firms substituted real earnings management strategies for accrual manipulation. However, the broader implications of this tradeoff from...
