{"id":"W2102381925","doi":"10.2139/ssrn.813088","title":"Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods","year":2007,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":737,"is_retracted":false,"has_abstract":false,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Accrual; Earnings management; Accounting; Business; Sarbanes–Oxley Act; Earnings; Audit","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004247293493317865,"score_gpt":0.2157720474315896,"score_spread":0.2115247539382718,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}