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Keywords: Securitization
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Journal Articles
Journal of Financial Regulation and Compliance (2021) 29 (1): 44–62.
Published: 09 June 2020
...Anin Rupp Purpose This paper aims to examine whether the opportunistic use of assets securitization for earnings management is systematically widespread. It is hypothesized that with the passage of the Sarbanes–Oxley (SOX) Act of 2002, which imposed more stringent governance over the financial...
