SEC's war against “earnings management” will have some successes, but they will remain partial victories, claims the author, because the underlying problem is rooted in our changing cultural values. That said, what has been the fallout from SEC Chairman Levitt's celebrated speech?
|Original language||English (US)|
|Number of pages||12|
|Journal||Journal of Corporate Accounting and Finance|
|State||Published - Mar 1 1999|
All Science Journal Classification (ASJC) codes
- Economics, Econometrics and Finance(all)