The 'Numbers Game' in The Pre-and Post-Sarbanes-Oxley Eras
Abstract
This paper asks two questions. First, has the prevalence of expectations management to meet/beat analyst expectations changed in the aftermath of the 2001-2002 accounting scandals and the passage of the 2002 Sarbanes-Oxley Act (SOX)? Second, has the mix among the three mechanisms used for meeting earnings targets: accrual earnings management, real earnings management, and earnings expectations management shifted in the Post-SOX Period? We...
Paper Details
Title
The 'Numbers Game' in The Pre-and Post-Sarbanes-Oxley Eras
Published Date
Jan 1, 2008
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