One of the objectives of financial reporting is to periodically summarize information about an
enterprise's financial performance. Earnings play a central role in measuring the enterprise's …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

We ask whether the apparent impact of governance structure and incentive-based
compensation on firm performance stands up when measured performance is adjusted for …

We investigate whether ownership structure, accounting opacity, board structure &
processes and managerial incentives attributes relate to future stock price crash risk …

This paper examines whether corporate governance mechanisms affect earnings and
earnings management at the largest publicly traded bank holding companies in the United …

The scrutiny auditing received following Enron's failure and the accounting scandals at
Worldcom and other companies provides compelling evidence that auditing matters and is …

This paper investigates the economic consequences of the Sarbanes–Oxley Act (SOX) by
examining market reactions to related legislative events. Using concurrent stock returns of …

We examine the determinants and consequences of earnings management by firms in the
context of their relationships with suppliers and customers. We find that industry-level …

Corporate governance can reduce or even eliminate the extent of earnings management.
Normally, an institutional environment that provides better legal protection can control …

In this paper, we investigate the change in managerial discretion over financial reporting
following the Sarbanes‐Oxley Act (hereafter SOX). We document an increase in …