Securitization and earnings management: evidence from the Sarbanes–Oxley act
© 2020, Emerald Publishing Limited. Purpose: This paper aims to examine whether the opportunistic use of assets securitization for earnings management is systematically widespread. It is hypothesized that with the passage of the Sarbanes–Oxley (SOX) Act of 2002, which imposed more stringent governan...
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| Format: | Journal |
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2020
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| Subjects: | |
| Online Access: | https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85086089465&origin=inward http://cmuir.cmu.ac.th/jspui/handle/6653943832/70291 |
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| Institution: | Chiang Mai University |