The Sarbanes - Oxley Act, earnings management and post buyback performance of open-market repurchasing firms.

The Sarbanes - Oxley Act, earnings management and post buyback performance of open-market repurchasing firms.

Bibliographic Details
Published in:Journal of financial and quantitative analysis V. 48, 1-6 (2013).
Main Author: Sheng-Syan Chen
Format: Article
Language:English
Subjects:
Public Company Accounting REform & Investor Protection Act 2002 - US.
Earnings management.
Securities buybacks.
Financial performance.
Accruals.
Impact analysis.