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Quarterly Earnings Distribution and Earnings Management
2010 International Conference on E-Business and E-Government, 2010Earnings management of the listed company is a hidden rule in the capital market. Previous researches usually based on annual earnings are difficult to find when and how firms manage their earning during a fiscal year. Given that the fourth quarter affords the last opportunity of earnings management, the abnormal change in earnings of the fourth ...
Gang Cui, Yaowen Wang
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Quarterly Earnings Patterns and Earnings Management
SSRN Electronic Journal, 2007This paper investigates whether the pattern of quarterly earnings changes provides a signal of earnings management. We identify firms for which the sign of (seasonal) earnings changes observed in interim quarters reverses in the fourth quarter. We hypothesize that a firm performing poorly in interim quarters may attempt to increase earnings of the ...
Somnath Das +2 more
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Earnings Management and Earnings Quality
SSRN Electronic Journal, 2007Abstract Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar [2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Teoh et al.
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Earnings Management and the Post‐earnings Announcement Drift
Financial Management, 2008We posit that the post‐earnings announcement drift (PEAD) is related to earnings management. Accordingly, we find that firms with large negative (positive) changes in operating cash flows manage accruals upward (downward). Most importantly, we find that PEAD is concentrated largely among those firms that are most likely to have smoothed their reported ...
Henock Louis, Amy X. Sun
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Earnings Management: A Perspective
Managerial Finance, 2001The paper provides a perspective on earnings management. I begin by addressing the following questions: What is earnings management? How pervasive is it? How is it measured? Then, I discuss what we, as academics, know about incentives to increase and to decrease earnings.
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Earnings Management or Earnings Manipulation?
2023Earnings management is the strategic use of accounting principles to manipulate financial reports and influence external stakeholders' perceptions of a company's financial position. This chapter conducts a narrative review of the literature examining the long-term impact of earnings management on future profitability. It focuses on two main dimensions:
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Management's Earnings Justification and Earnings Management under Different Institutional Regimes
Corporate Governance: An International Review, 2013AbstractManuscript TypeEmpiricalResearch Question/IssueThis study examines whether accruals earnings management is associated with managers' explanations of performance provided in narrative reports accompanying the financial statements in an international setting that covers voluntary and mandatory institutional environments for management commentary (
Aerts, Walter, Cheng, Peng, Tarca, Ann
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Marketing Intelligence & Planning, 2017
PurposeThe decisions marketing managers make on advertising expenditures are vital to maintaining the sales and profitability of a firm. However, these decisions have not been taken into account to a great enough extent when determining a firm’s performance. The purpose of this paper is to better understand the marketing-finance interface and to reveal
Heather M. Meyer, Nacasius U. Ujah
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PurposeThe decisions marketing managers make on advertising expenditures are vital to maintaining the sales and profitability of a firm. However, these decisions have not been taken into account to a great enough extent when determining a firm’s performance. The purpose of this paper is to better understand the marketing-finance interface and to reveal
Heather M. Meyer, Nacasius U. Ujah
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2017
This chapter seeks to describe the field of inquiry by defining the concepts of earnings quality, earnings management, fraud, and earnings manipulation. It presents the earnings management phenomenon, specifically, from whence it comes. It reviews the mainstream studies, and focuses on two types of earnings management: accruals earnings management and ...
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This chapter seeks to describe the field of inquiry by defining the concepts of earnings quality, earnings management, fraud, and earnings manipulation. It presents the earnings management phenomenon, specifically, from whence it comes. It reviews the mainstream studies, and focuses on two types of earnings management: accruals earnings management and ...
openaire +2 more sources