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

Abstract

We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX. Conversely, the level of real earnings management activities declined prior to SOX and increased significantly after the passage of SOX, suggesting that firms… (More)

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@inproceedings{Cohen2007RealAA, title={Real and Accrual - based Earnings Management in the Pre - and Post - Sarbanes Oxley Periods}, author={Daniel I. A. Cohen and Aiyesha Dey and Thomas Z. Lys and Dan Dhaliwal and April Klein and K. Vinaya Kumar and Eddie Riedl and Suraj Srinivasan and George H. W. Bush}, year={2007} }