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Journal Articles
Are earnings strings restrained after SOX?
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2018) 17 (1): 18–40.
Published: 12 February 2018
...Mark Kohlbeck; Jomo Sankara; Errol G. Stewart Purpose This paper aims to examine whether external monitors (auditors and analysts) constrain earnings strings, an indicator of earnings management, and whether this monitoring is more effective after the implementation of the Sarbanes-Oxley Act...
