Understanding earnings quality: A review of the proxies, their determinants and their consequences
Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …
A review of the earnings management literature and its implications for standard setting
In this paper we review the academic evidence on earnings management and its
implications for accounting standard setters and regulators. We structure our review around …
implications for accounting standard setters and regulators. We structure our review around …
The effect of audit committee expertise, independence, and activity on aggressive earnings management
J Be´ dard, SM Chtourou… - Auditing: A journal of …, 2004 - publications.aaahq.org
This study investigates whether the expertise, independence, and activities of a firm's audit
committee have an effect on the quality of its publicly released financial information. In …
committee have an effect on the quality of its publicly released financial information. In …
Annual bonus schemes and the manipulation of earnings
Using confidential data of executive-specific short-term bonus plans, we investigate the
extent to which executives manipulate earnings to maximize the present value of bonus plan …
extent to which executives manipulate earnings to maximize the present value of bonus plan …
Does the life cycle affect earnings management and bankruptcy?
Research background: Deteriorating economic conditions and a negative outlook increase
the pressure on financial management and the need to show high financial performance …
the pressure on financial management and the need to show high financial performance …
Earnings management by acquiring firms in stock for stock mergers
M Erickson, S Wang - Journal of accounting and economics, 1999 - Elsevier
We investigate whether acquiring firms attempt to increase their stock price prior to a stock
for stock merger in order to reduce the cost of buying the target. In a sample of stock for stock …
for stock merger in order to reduce the cost of buying the target. In a sample of stock for stock …
[BOOK][B] Earnings management
J Ronen - 2008 - Springer
Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …
The evolving disclosure landscape: How changes in technology, the media, and capital markets are affecting disclosure
Recent changes in technology and the media are causing significant changes in how capital
markets assimilate and respond to information. We identify important themes in the …
markets assimilate and respond to information. We identify important themes in the …
The Covid-19 outbreak, corporate financial distress and earnings management
This study explores the association between the Covid-19 outbreak, corporate financial
distress and earnings management practices in China. We investigate whether firms took …
distress and earnings management practices in China. We investigate whether firms took …
Comprehensive income reporting and analysts' valuation judgments
This paper investigates whether clear reporting of comprehensive income (CI) and its
components facilitates detection of earnings manage-ment by buy-side financial analysts …
components facilitates detection of earnings manage-ment by buy-side financial analysts …