The impact of the Sarbanes-Oxley Act: early evidence from earnings management

Craig A. Depken II and Bo Ouyang

Applied Financial Economics Letters, 2006, vol. 2, issue 6, 347-351

Abstract: This study investigates the impact of the Sarbanes-Oxley Act, passed in October 2002, on earnings management practices amongst firms in the three major US stock market exchanges. The evidence suggests that immediately after the Sarbanes-Oxley Act was enacted earning management declined by up to 12%, indicating that the political and economic costs of misleading the market through manipulation of earnings may have increased.

Date: 2006
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/17446540600606223 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:raflxx:v:2:y:2006:i:6:p:347-351

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/rafl20

DOI: 10.1080/17446540600606223

Access Statistics for this article

Applied Financial Economics Letters is currently edited by Anita Phillips

More articles in Applied Financial Economics Letters from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().