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dc.contributor.authorBartov, Eli-
dc.contributor.authorCohen, Daniel A.-
dc.date.accessioned2008-06-13T08:07:09Z-
dc.date.available2008-06-13T08:07:09Z-
dc.date.issued2007-05-
dc.identifier.urihttp://hdl.handle.net/2451/27568-
dc.description.abstractThis paper asks two questions. First, has the prevalence of expectations management to meet/beat analyst expectations changed in the aftermath of the 2001-2002 accounting scandals and the passage of the 2002 Sarbanes-Oxley Act (SOX)? Second, has the mix among the three mechanisms used for meeting earnings targets: accrual earnings management, real earnings management, and earnings expectations management shifted in the Post-SOX Period? We document that the propensity to meet/beat analyst expectations has declined significantly in the Post-SOX Period. Our primary findings explain this pattern. In particular, we find a decline in the use of expectations management and accrual management, and no change in real earnings management in the Post-SOX Period relative to the preceding seven-year period. Our results are robust to controlling for varying macro economic conditions. These findings contribute to the academic literature, investors, and regulators.en
dc.language.isoen_USen
dc.relation.ispartofseriesEli Bartov-08en
dc.titleMechanisms to Meet/Beat Analyst Earnings Expectations in the Pre- and Post-Sarbanes-Oxley Erasen
dc.typeWorking Paperen
Appears in Collections:Accounting Working Papers

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