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- W2158384995 abstract "The Sarbanes Oxley Act of 2002 (i.e., Act) is an attempt to make company managers more accountable for the fair presentation of reported earnings in their financial statements. Therefore, it is logical to expect managers to manipulate pension expense less during the two years immediately following the passage of the Act than during the two years just prior to the passage of the Act. This research provides some evidence at least in the area of pension expense, that the Act is ineffective in making financial statement reporting more transparent and representative of actual financial position in the two years immediately following the Act’s passage." @default.
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- W2158384995 date "2013-04-01" @default.
- W2158384995 modified "2023-09-24" @default.
- W2158384995 title "An Extended Examination of the Effectiveness of the Sarbanes Oxley Act in Reducing Pension Expense Manipulation" @default.
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