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Journal Articles

Enhancing and Updating Cohen, Dey, and Lys’s (2008) Methodological Framework to Re-Examine the Relation between Accrual-Based and Real Earnings Management after SOX

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Morton Pincus, Shijia Wu
Journal: Journal of Financial Reporting
Journal of Financial Reporting (2023) 8 (1): 3–10.
https://doi.org/10.2308/JFR-2022-014
Published: 01 May 2023
View articletitled, Enhancing and Updating Cohen, Dey, and Lys’s (2008) Methodological Framework to Re-Examine the Relation between Accrual-Based and Real Earnings Management after SOX
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Journal Articles

Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-Examination Over an Extended Post-SOX Period and A Closer Look at REM-AEM Substitution

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Morton Pincus, Shijia Wu, Jasper Hwang
Journal: Journal of Financial Reporting
Journal of Financial Reporting (2022) 7 (2): 179–205.
https://doi.org/10.2308/JFR-2019-0009
Published: 01 September 2022
View articletitled, Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-Examination Over an Extended Post-SOX Period and A Closer Look at REM-AEM Substitution
Open the PDF for Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-Examination Over an Extended Post-SOX Period and A Closer Look at REM-AEM Substitution in another window
Add to Citation Manager for Did Accrual Earnings Management Decline and Real Earnings Management Increase Post-SOX? A Re-Examination Over an Extended Post-SOX Period and A Closer Look at REM-AEM Substitution
Includes: Supplementary data