We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes Oxley Act (SOX) in 2002, followed by a signifi

An increase in the prevalence of earnings restatements and cases of financial statement fraud in the early 21st century led to a significant loss of market capi

An increase in the prevalence of earnings restatements and cases of financial statement fraud in the early 21st century led to a significant loss of market capi

This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new quest

This paper asks two questions. First, has the prevalence of expectations management to meet/beat analyst expectations changed in the aftermath of the 2001-2002