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Keywords: environmental reporting
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Journal Articles
Accounting and the Public Interest (2021) 21 (1): 23–38.
Published: 01 December 2021
... of the Sarbanes-Oxley Act (SOX) in 2002, and the release of a Governmental Accountability Office (GAO) investigation of corporate environmental reporting two years later. Focusing on projection errors over 2003–2010, they find that both the percentage and the amount of overstatement decreased in the immediate...
Journal Articles