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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 +2 more
exaly +2 more sources
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?
Journal of Business Finance and Accounting, 2005Peter F Pope
exaly +2 more sources
Contemporary Accounting Research, 2023
Exploiting a quasi‐natural experiment in China in which some firms become investible to foreign investors across different times (i.e., pilot firms), we explore the role that stock market liberalization plays in shaping firms’ earnings management ...
Kaijuan Gao +3 more
semanticscholar +1 more source
Exploiting a quasi‐natural experiment in China in which some firms become investible to foreign investors across different times (i.e., pilot firms), we explore the role that stock market liberalization plays in shaping firms’ earnings management ...
Kaijuan Gao +3 more
semanticscholar +1 more source
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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Journal of Behavorial Finance, 2019
Prior literature finds that short selling is beneficial to the market because it increases liquidity and helps to discipline optimistic market prices.
Kristina Rennekamp +2 more
semanticscholar +1 more source
Prior literature finds that short selling is beneficial to the market because it increases liquidity and helps to discipline optimistic market prices.
Kristina Rennekamp +2 more
semanticscholar +1 more source
Managerial Auditing Journal, 2022
Purpose The purpose of this study is to examine whether the COVID-19 pandemic has affected earnings management and the value relevance of earnings in the USA.
Guoping Liu, Jerry Sun
semanticscholar +1 more source
Purpose The purpose of this study is to examine whether the COVID-19 pandemic has affected earnings management and the value relevance of earnings in the USA.
Guoping Liu, Jerry Sun
semanticscholar +1 more source
CEO Origin and Accrual-Based Earnings Management
Accounting Horizons, 2014SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial years after their appointment;
Kuang, Y.F., Qin, B., Wielhouwer, J.
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The impact of climate risk on earnings management: International evidence
Journal of Accounting and Public Policy, 2021This study explores the influence of climate risk on properties of firms’ financial reporting practices with observations collected from 64 countries between 2005 and 2016. We use a country-level climate risk indicator developed by Germanwatch to measure
R. Ding +3 more
semanticscholar +1 more source
Does corporate social responsibility mitigate earnings management?
Management Decision, 2022PurposeThis study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation moderates the trade-off between accruals earnings management (AEM) and real earnings
Cristina Gaio +2 more
semanticscholar +1 more source