| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 9733651 | Research in Accounting Regulation | 2005 | 13 Pages |
Abstract
I find that firms that include a voluntary CEO/CFO certification on the appropriateness of the financial statements are less likely to practice income-increasing earnings management. Section 302 of the Sarbanes-Oxley Act requires that CEOs and CFOs certify the appropriateness of their financial statements. The findings of this study suggest that Section 302 may provide value by enhancing the credibility of those companies that did not provide certifications under a voluntary system.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Thomas E. Vermeer,