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

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  • Craig A. Depken II
  • Bo Ouyang

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.

Suggested Citation

  • Craig A. Depken II & Bo Ouyang, 2006. "The impact of the Sarbanes-Oxley Act: early evidence from earnings management," Applied Financial Economics Letters, Taylor & Francis Journals, vol. 2(6), pages 347-351.
    • Handle: RePEc:taf:raflxx:v:2:y:2006:i:6:p:347-351
    DOI: 10.1080/17446540600606223
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