volume 30, issue 4/5, P482-510 2015
DOI: 10.1108/maj-06-2013-0890
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Masumi Nakashima, David A. Ziebart

Abstract: Purpose – The purpose of this paper is to investigate whether Japanese Sarbanes – Oxley Act (J-SOX) impacted earnings management and earnings quality of public firms in Japan. Design/methodology/approach – This archival study compares earnings management and earnings quality of firms that disclose at least one material weakness with a sample matched on size and industry without a material weakness. …

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