The Sarbanes-Oxley Act of 2002 (SOX) was created, in part, to address cases of companies making fraudulent entries to avoid reporting net losses. To find evidence of this kind of earnings management, review the below Tableau dashboard, which includes available data from all U.S. public companies for 1985-2017 (except banks, financial institutions, and other regulated companies). By following the requirements below, you will discover whether earnings management occurred during certain periods. All Years 1985-2017 8,000 7,000 6,000 5,000 All Years