Evaluating Earnings Management in Financial Institutions
Most companies listed on the Standard & Poor’s 500 (S&P 500) index have smoothed reported earnings since the 1990s inspiring questions from regulators about the accuracy of financial statements. In 2002, the Sarbanes-Oxley Act (SOX) was issued to eradicate earnings management activities and...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
HATASO
2013-11-01
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| Series: | Management and Economics Research Journal |
| Subjects: | |
| Online Access: | https://merj.scholasticahq.com/article/6-evaluating-earnings-management-in-financial-institutions |