Essays about: "Oxley"

Showing result 1 - 5 of 17 essays containing the word Oxley.

  1. 1. The Effect of CEO Compensation on Real Earnings Management

    University essay from Umeå universitet/Företagsekonomi

    Author : Douglas Grambo; [2020]
    Keywords : Agency theory; real earnings management; CEO compensation;

    Abstract : Real earnings management has been a subject of increasing debate ever since the passing of the Sarbanes-Oxley act in the united states. As research has pointed towards real earnings management increasing this has sparked discussions on whether real earnings management is damaging to companies, or if it is benefiting them, or if it lies somewhere in between. READ MORE

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

    University essay from Lunds universitet/Företagsekonomiska institutionen

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

    Abstract : 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. READ MORE

  4. 3. Strategies and Firm Performance during Implementation of Gender Quotas

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Mathilde Karlsson; [2014]
    Keywords : Corporate Governance; Female board directors; Quota; Norway;

    Abstract : Norway offered a natural experiment when the country introduced the gender quota law, imposing a 40 % representation of each gender in the boards of public limited companies and government owned enterprises. External shocks forcing to significant changes in board compositions are rare, but both the Cadbury Committee in UK and the Sarbanes-Oxley Act in the US led to increased board size. READ MORE

  5. 4. The Role of Internal Control in the Operation of Hotels

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Louisa Kurniadi; Linda Zio; [2011]
    Keywords : Internal Control; COSO Framework; Director of Finance; Hotel Accounting; Hospitality Management; Business and Economics;

    Abstract : Purpose: The purpose of this thesis is to examine the role of internal control implementation that plays in the enterprises’ operation. We evaluate it from the Head of Finance (as Director of Finance in the enterprises) perspective and see whether adequate internal control implementation is important for the enterprises’ operation. READ MORE

  6. 5. The Effects of the Sarbanes-Oxley Act : A Deeper Look into its Impact on Small Companies

    University essay from Företagsekonomi

    Author : Leonard P. III Basak; Jonathan W. Carlson; [2011]
    Keywords : ;

    Abstract : The following thesis was written by Jonathan W. Carlson and Leonard P. Basak, III for their Bachelor of Science in Business at Linkoping University, Sweden. The authors intend to determine the effects the Sarbanes-Oxley Act (SOX) has had on business. READ MORE