articleSSRN Electronic JournalJan 1, 2007GREEN OA

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

DCDaniel CohenADAiyesha DeyTZThomas Z. Lys

Vanderbilt University · Kellogg's (Canada)

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3

Topics & keywords

Topics
Keywords
  • Accrual
  • Earnings management
  • Accounting
  • Business
  • Sarbanes–Oxley Act
  • Earnings
  • Audit
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