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How Are Earnings Managed? An Examination of Specific Accruals*
Contemporary Accounting Research, 2003AbstractThere is relatively little evidence on the specific accruals used to manage earnings. This paper examines this issue by considering the use of specific accruals in three earnings‐management contexts: equity offerings, management buyouts, and firms avoiding earnings decreases. We argue that the costs of managing earnings through different income
Carol A. Marquardt, Christine I. Wiedman
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Management’s tone change, post earnings announcement drift and accruals
Review of Accounting Studies, 2009This study explores whether the management discussion and analysis (MD&A) section of Forms 10-Q and 10-K has incremental information content beyond financial measures such as earnings surprises and accruals. It uses a classification scheme of words into positive and negative categories to measure the tone change in the MD&A section relative to prior ...
Ronen Feldman +3 more
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Real and Accrual Earnings Management and IPO Failure Risk
SSRN Electronic Journal, 2013This paper analyses the relationship between real and accrual earnings management activities and IPO failure risk. While the association between accrual earnings management and IPO failure has been researched in a limited setting, to date, there has been no work that analyses the impact of real activities-based manipulation on the probability of IPO ...
Mohammad Alhadab +2 more
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Top Management Team Characteristics and Accrual-Based Earnings Management
The International Journal of Accounting, 2018Abstract This study examines how top management team (TMT) knowledge and average tenure affect accrual-based earnings management by investigating 4791 Taiwanese listed companies from 2006 to 2010. TMT members with more knowledge (higher education level, more accounting expertise, and greater prior top management experience) and longer average tenure ...
Yu-Ting Hsieh +3 more
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Advanced Science and Technology Letters, 2015
In this paper, we attempt to identify the effect of high dividend payouts on earnings management by examining discretionary accruals and real earnings management. Firms experience pressure to payout dividends from institutional and foreign investors who pursue investments in firms with a high dividend policy.
Chae Chang Im +2 more
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In this paper, we attempt to identify the effect of high dividend payouts on earnings management by examining discretionary accruals and real earnings management. Firms experience pressure to payout dividends from institutional and foreign investors who pursue investments in firms with a high dividend policy.
Chae Chang Im +2 more
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Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
The Accounting Review, 2006We investigate whether the positive associations between discretionary accrual proxies and beating earnings benchmarks hold for comparisons of groups segregated at other points in the distributions of earnings, earnings changes, and analystsbased unexpected earnings. We refer to these points as “pseudo” targets.
Benjamin C. Ayers +2 more
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Accounting Accruals and Tests of Earnings Management
SSRN Electronic Journal, 2007The success of the Jones model has inspired a long line of research on learnings management that utilizes it. In this paper, I augment the Jones and performance-adjusted Jones models by incorporating three measures from financial statements: abnormal beginning non-cash working capital, working capital intensity, and historical depreciation rates.
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Multiple Control Systems, Accrual Accounting, and Earnings Management
Journal of Accounting Research, 1996This paper examines the coordination of a financial reporting system and a contracting system in a principal-agent model with managerial reporting incentives and moral hazard. The manager privately observes both economic earnings and the available reporting discretion.
John H. Evans III, Sri S. Sridhar
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Real Earnings Management and Accrual-based Earnings Management
Advances in Economics, Management and Political SciencesAgainst the backdrop of the rapid development of the capital market and increasingly fierce corporate competition, earnings engagement, working as an important means for enterprises to adjust financial information, has attracted much attention regarding its rationality and potential risks.Enterprises influence financial statements through earnings ...
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Earnings management through discretionary accruals: evidences from COMPUSTAT
International Journal of Services and Standards, 2006This study examines the existence and prevalence of earnings management behaviour through Discretionary Accruals (DA). Using the modified Jones cross-sectional model to identify DA, firms listed in the COMPUSTAT database were classified into four groups based on their level of Pre-Discretionary Income (PDI): big-bath firms, loss avoidance firms, firms ...
Haiyan Zhou, Kai S. Koong
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