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Parables, Myths and Risks

ProtoView, 2017, Vol.2017 (33)

COPYRIGHT 2017 Ringgold, Inc. ;Copyright Ringgold Inc Sep 1, 2017 ;ISSN: 2372-3424 ;EISSN: 2372-3424

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  • Title:
    Parables, Myths and Risks
  • Subjects: Earnings management
  • Is Part Of: ProtoView, 2017, Vol.2017 (33)
  • Description: Lehman examines the relation between firms reporting material weakness in internal control (ICMW) under Section 404 of the Sarbanes-Oxley Act (SOX) and real earnings management. Focusing on manufacturing industry firms, Lehman's results imply that manufacturing firms with ICMW appear to predominantly use overproduction and excessive price discounts to accomplish real earnings management.
  • Publisher: Beaverton: Ringgold, Inc
  • Language: English
  • Identifier: ISSN: 2372-3424
    EISSN: 2372-3424
  • Source: AUTh Library subscriptions: ProQuest Central
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