Sökning: "Bence Sandor Kerekes"

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  1. 1. The Impact of Income Smoothing on Firm Value after the Sarbanes-Oxley Act

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Bence Sandor Kerekes; Bojana Cvetanovska; [2015]
    Nyckelord :earnings management; accrual-based income smoothing; agency cost; information asymmetry; discretionary accruals; Sarbanes-Oxley Act; Business and Economics;

    Sammanfattning : Purpose: To empirically investigate whether income smoothing creates or destroys value after the enactment of the Sarbanes-Oxley Act, which has tremendously changed the legal environment of income smoothing. We compare our results with pre-SOX research to conclude whether and how legislation change has affected the perception of income smoothing. LÄS MER