000			01944nab a2200229 a 4500
999			_c199692 _d199692
003			OSt
005			20200226102057.0
008			200131s2015 xxu|||||r|||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aKedia, Simi _9178631
245	1	0	_aEvidence on contagion in earnings managements _cSimi Kedia, Kevin Koh & Shivaram Rajgopal
300			_aPáginas 2337 a la 2373
520	3		_aWe examine contagion in earnings management using 2,376 restatements announced during the years 1997–2008. Controlling for industry and firm characteristics, firms are more likely to begin managing earnings after the public announcement of a restatement by another firm in their industry or neighborhood. Such contagion is absent when the restating firm is disciplined by the SEC or class action lawsuits, suggesting deterrent effects of enforcement activity. Contagion among peers is observed (1) in the same account as the one restated by the target firm, or (2) when larger target firms restate or the restatement is prominently disclosed, or (3) when the target firm's restatement is less severe. Contagion stops during the years 2003–2005, possibly due to the enforcement associated with the Sarbanes-Oxley Act (SOX), but reappears during 2006–2008, perhaps because the sting associated with SOX has worn off. In sum, peers' actions appear to affect a firm's earnings management decisions.
650	1	4	_991036 _aContabilidad _vPublicaciones seriadas _zEstados Unidos
650	2	4	_aEjecutivos _xÉtica profesional _vPublicaciones seriadas _y(1997 - 2008) _9178632
690			_aContabilidad creativa _9178633
690			_aEarnings management _9178634
700	1		_aKoh, Kevin _9178635
700	1		_aRajgopal, Shivaram _9176920
773	0		_082265 _9370852 _aThe accounting review 2015 V.90 No. 6 (Nov) _o0000002031098 _x0001-4826 (papel) _h37 páginas _nIncluye figuras, tablas, referencias bibliográficas y apéndices
942			_2ddc _cART