Results 321 to 330 of about 899,093 (364)

Subjective Earnings Risk

SSRN Electronic Journal, 2023
Earnings risk is central to economic analysis. While this risk is essentially subjective, it is typically inferred from administrative data. Following the lead of Dominitz and Manski (1997), we introduce a survey instrument to measure subjective earnings risk. We pay particular attention to the expected impact of job transitions on earnings.
Sæverud, Johan, Leth-Petersen, Søren, Gregory, Victoria, Lee, Eungik, Caplin, Andrew   +4 more
openaire   +3 more sources

Earnings Guidance and Earnings Management Constraints

SSRN Electronic Journal, 2012
We examine how the provision of quarterly earnings guidance is affected by constraints on earnings management. We argue that costs of falling short of one’s own guidance make managers reluctant to issue guidance without sufficient flexibility in their financial reporting system to manage accruals to meet their forecast should that need arise.
Adam S. Koch, Craig E. Lefanowicz, Philip B. Shane   +2 more
openaire   +1 more source

Discretionary Accruals, Earnings Management, and Earnings Benchmarks

SSRN Electronic Journal, 2005
This study examines whether firms just above and just below three earnings benchmarks (loss avoidance, earnings changes, and analyst forecast) have differing levels of discretionary accruals. If discretionary accruals are a measure of earnings management, then firms above (benchmark beaters) and firms below a benchmark should have differing levels of ...
openaire   +1 more source

Earnings Quality and Earnings Management

2019
Earnings management (EM) and earnings quality (EQ) can be considered two related challenging issues in financial reporting as EM is an aspect influencing EQ. Managers can make discretionary accounting choices that are regarded as a practice of either efficient communication of private information or distorting disclosure.
openaire   +1 more source

Coordinated Earnings and Earnings-Forecast Management

SSRN Electronic Journal, 2005
This paper provides a rational expectations model in which a manager manipulates earnings and his earnings forecasts in a coordinated way. In the model, the manager takes into account that failing to meet expectations created by his earnings forecast will have adverse consequences in future reporting periods. The model captures the disciplinary role of
openaire   +1 more source

Earning Trust

Journal of Empirical Research on Human Research Ethics, 2008
openaire   +2 more sources

Earnings Changes

American Journal of Psychiatry, 2000
openaire   +2 more sources

Earnings management and investor protection: an international comparison

Journal of Financial Economics, 2003
Christian Leuz, Dhananjay Nanda
exaly  

CEO incentives and earnings management

Journal of Financial Economics, 2006
Thomas Philippon
exaly  

Investor Inattention and Friday Earnings Announcements

Journal of Finance, 2009
Stefano Dellavigna, Joshua M Pollet
exaly