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Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

9/9 checkable references clean · checked 2026-08-27

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

3 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 9 checked references that resolve

resolves10.1016/j.jacceco.2004.04.001

Earnings quality in UK private firms: comparative loss recognition timeliness

resolves10.1111/j.1911-3846.1998.tb00547.x

The Effect of Audit Quality on Earnings Management*

resolves10.1016/s0165-4101(97)00017-7

Earnings management to avoid earnings decreases and losses

resolves10.2308/acch.2006.20.1.57

Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence

resolves10.1016/s0278-4254(00)00018-1

Research design issues in earnings management studies

resolves10.2308/accr.2002.77.s-1.61

Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

resolves10.2308/accr.2002.77.2.237

Accounting Conservatism, the Quality of Earnings, and Stock Returns

resolves10.1016/0165-4101(94)90030-2

Debt-covenant violations and managers' accounting responses

resolves10.1016/s1052-0457(07)00210-x

Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management?

The 3 references without a DOI — listed, not checked

no DOI — not checkedNew SEC order forces executives to swear by their numbers

no DOI — not checkedref4

no DOI — not checkedref11

What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-08-27 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

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