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Does Earnings Guidance Invite Earnings Management?
SSRN Electronic Journal, 2015In the wake of Enron-era scandals, practitioners warn that earnings guidance invites earnings management as executives scramble to achieve previously announced targets. Concurrent academic studies show that company executives manage earnings to achieve benchmark targets.
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Coordinated Earnings and Earnings-Forecast Management
SSRN Electronic Journal, 2005This 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
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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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2012
In the previous parts of this book, it was assumed that the project has not started yet, and hence, the project was still in the definition and scheduling phase of the project life cycle. From this chapter on, it is assumed that the project has started (execution phase) and that the project is in progress.
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In the previous parts of this book, it was assumed that the project has not started yet, and hence, the project was still in the definition and scheduling phase of the project life cycle. From this chapter on, it is assumed that the project has started (execution phase) and that the project is in progress.
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Earnings management and investor protection: an international comparison
Journal of Financial Economics, 2003Christian Leuz, Dhananjay Nanda
exaly
Earnings management through real activities manipulation
Journal of Accounting and Economics, 2006Sugata Roychowdhury
exaly