Essays about: "Bence Sandor Kerekes"

Found 1 essay containing the words Bence Sandor Kerekes.

  1. 1. 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