Accounts manipulation has been the subject of research, discussion and even controversy
in several countries including the USA, Canada, the UK, Australia, Finland and France. The …

Corporate Financial Reporting: A Methodological Review of Empirical Research Page 1
Journal of Accounting Research Vol. 20 Supplement 1982 Printed in USA Corporate …

We survey and interview more than 400 executives to determine the factors that drive
reported earnings and disclosure decisions. We find that managers would rather take …

This article suggests that there is an inverse U-shaped relationship between slack and
innovation in organizations: both too much and too little slack may be detrimental to …

An important qualitative attribute of financial statements is timeliness. The recognition that
the length of the audit may be the single most important determinant affecting the timing of …

This study investigates the influence of managerial incentives to meet or beat the zero
earnings benchmark on labor cost behavior of private Belgian firms. We posit that relative to …

In this study it is hypothesized that various firm-specific factors provide incentives for
management to use accounting choices to smooth earnings, and that as a result, smoothing …

This Note reports that the frequency of occurrence of certain second digits (especially zero)
contained in earnings numbers of New Zealand firms departs significantly from expectations …

This study examines whether and when real earnings smoothing influences firm‐specific
stock price crash risk. Using a sample of US public firms for the years 1993 through 2014 …

This is an empirical study of single‐period income smoothing which uses an incentives‐
based model to explain classificatory choices. An index is constructed to measure the …