757–787 Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods Daniel A. Cohen New York University Aiyesha Dey University of Chicago Thomas Z. Lys Northwestern University ABSTRACT: We document that accrual-based earnings management increased steadily from 1987 until the passage of the Sarbanes-Oxley Act (SOX) in 2002‚ followed by a significant decline after the passage of SOX. Conversely‚ the level of real earnings management activities declined prior to SOX and increased
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Individual Paper Assignment The Time Management Struggle The Time Management Struggle Time. There never seems to be enough of it. Most managers experience time management problems that are exacerbated by an increasingly fast pace of life (Hafner‚ 2010). Throughout my career‚ I have always believed that next to personnel‚ time is the most precious resource. While I consider myself a mostly organized non-procrastinator who tends to prioritize tasks‚ I know that I am not unlike
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Was the Meiji Period a Restoration or a Revolution? The Meiji restoration occurred during the last half of the nineteenth century in Japan. This period is one of the most important events in Japanese history as it brought about significant transformations to Japan’s social and political structure. This explosion of change began with the adoption of Western ideologies which had previously been shunned in Japan. With the flood of new technology and other important ideas‚ Japan was able to reshape
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affecting the time period of a pendulum. Research question: How does the length of a pendulum affect its time period? The independent variable is the length. The dependent variable is the time. Controlled variable is the mass of the pendulum bob. Formula for 1 period of oscillation of a pendulum of a certain length is T=2π √lg Where l is length and g is gravity (9.81 ms-2) T2= 4π2 lg T2= 4π2g l Hypothesis: The longer the length of the pendulum is‚ the longer the time that is
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The period between the end of the World War I and the beginning of the World War II known as “the interwar period” was a turbulent era that marked and generated several changes in how commanders led the war. A number of factors promoted as well as limited innovation not only technological but also in other different forms. The purpose of this paper is to describe that the economic-financial crisis‚ the innate conservatism of officers‚ and political and military leaders with insufficient technological-minded
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| |Instructor: Carole Taylor] | | The People of New Orleans‚ | |The French period | |Lynn Wagner | |user
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What are the 6 sensitive periods? Write 7 to 8 lines on each of them? The Sensitive Periods in a child’s life was Dr. Maria Montessori’s greatest discovery. Though it was first discovered by a Dutch Scientist‚ Hugo de Vries‚ it was on animals‚ but Dr. Maria Montessori found the existence of this period in children too. The term “Sensitive Period” is used for a specific period of a child’s mental growth‚ during which the different sensibilities enable him to choose from a complex environment what
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Change in the Victorian period. The role of women. The United Kingdom of Great Britain and Northern Ireland is the country whose rich history covers many periods and eras. It saw its ups and downs‚ experienced both hardships and prosperity. It has been the leading power throughout centuries‚ with many countries looking up to it and kneeling before it. Still‚ the echo of its former majesty can be seen up to the present day. However‚ it is impossible to describe the periods all at once. It would
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American and Colonial Period to 1776 American literature begins with the orally transmitted myths‚ legends‚ tales‚ and lyrics (always songs) of Indian cultures. There was no written literature among the more than 500 different Indian languages and tribal cultures that existed in North America before the first Europeans arrived. As a result‚ Native American oral literature is quite diverse. Narratives from quasi-nomadic hunting cultures like the Navajo are different from stories of settled agricultural
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Period Comparison The two paintings I chose to compare are The Virgin and Child by Rogier van der Weyden (1406‚ Netherlandish; gallery room 207) and The Crucifixion by Francisco de Zurbaran (1627‚ Spanish; gallery room 215). These two paintings focus on Jesus Christ‚ his humanity and his divinity. I chose them because they represent Jesus’ fragile humanity through his infancy and death. These paintings struck me as different from the other religious art I had seen because it stresses humanity without
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