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

Autor:	Cohen, Daniel A., Dey, Aiyesha, Lys, Thomas Z.
Zdroj:	The Accounting Review, 2008 May 01. 83(3), 757-787.
Databáze:	JSTOR Journals
Externí odkaz:	https://www.jstor.org/stable/30244500 Zobrazit plný text záznamu