The “Numbers Game” in the Pre- and Post-Sarbanes-Oxley Eras

191 citations recorded by the source corpus.

Citations in the corpus

How far can we trust earnings numbers? What research tells us about earnings management (2013, unknown): “Bartov and Cohen (2009) examine changes in the earnings game around the introduction of SOX. They find a significant reduction in the incidence of firms just MBE the consensus forecast. Further investigation by the authors reveals that this was due to reduced levels of downwards earnings guidance an”
Impact of proximity to debt covenant violation on earnings management (2013, unknown): “The reduction in AEM following SOX is consistent with Lobo and Zhou (2006) and, to some extent, with Bartov and Cohen (2009) and Cohen et al. (2008), although neither of the latter two studies focuses on”
Corporate Governance and Audit Report Lag in Malaysia (2010, unknown): “Bartov and Cohen (2009) document that the propensity to meet/beat analyst expectations declined significantly in the post-SOX period.”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, unknown): “54 management, for instance, to meet analysts’ earnings targets, has declined (e.g., Cohen et al., 2008; Koh et al., 2008; Bartov and Cohen, 2009; Iliev, 2010) and that the recognition of losses has become more timely (e.g., Lobo and Zhou, 2006).”
Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection (2015, unknown): “Some studies indicate that monitoring and pressure from analysts affect AEM.”