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Discretionary Accruals, Earnings Management, and Earnings Benchmarks
SSRN Electronic Journal, 2005This 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 ...
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Earnings Quality and Earnings Management
2019Earnings 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.
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SSRN Electronic Journal, 2010
This paper is an epistemological dialectic on earnings management. It appears that for a long time earnings management has taken on the cloak of nebulousness and imprecision. In fact, some researchers use the term without knowing its true meaning or purport.
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This paper is an epistemological dialectic on earnings management. It appears that for a long time earnings management has taken on the cloak of nebulousness and imprecision. In fact, some researchers use the term without knowing its true meaning or purport.
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Business and Professional Ethics Journal, 1996
goals of the principals can be in conflict with the primary goals of the agents. The principals, for example, may desire a higher stock price, while the agents may seek increased personal wealth through higher management compensation. Thus, although the managers of a corpo ration have an obligation to the stockholders, agency theory says man agement ...
Stephen D. Makar +2 more
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goals of the principals can be in conflict with the primary goals of the agents. The principals, for example, may desire a higher stock price, while the agents may seek increased personal wealth through higher management compensation. Thus, although the managers of a corpo ration have an obligation to the stockholders, agency theory says man agement ...
Stephen D. Makar +2 more
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Management Motivation and Earnings Management Methods
2013 International Conference on Cyber-Enabled Distributed Computing and Knowledge Discovery, 2013In this paper, we study the effectiveness of the management motivations on earnings management methods based on thousands of samples between 2006 and 2011. The empirical results indicate that Real Earnings Management is used to manipulate the earnings in order to turn a profit, avoid loss, refinance, and change executives.
Zhonghai Yang, Sun Ying, Qianqian Zhang
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Earnings Guidance and Earnings Management Constraints
SSRN Electronic Journal, 2012We 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 +2 more
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The Effect of Earnings Forecasts on Earnings Management
Journal of Accounting Research, 2002We develop a theory of the association between earnings management and voluntary management forecasts in an agency setting. Earnings management is modeled as a “window dressing” action that can increase the firm’s reported accounting earnings but has no impact on the firm’s real cash flows.
Sunil Dutta, Frank Gigler
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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.
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2018
Name of conference International Corporate Governance Society Conference place Copenhegan, Denmark Conference start date 16 Sep 2015 Status Accepted Date of acceptance 01 Jul ...
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Name of conference International Corporate Governance Society Conference place Copenhegan, Denmark Conference start date 16 Sep 2015 Status Accepted Date of acceptance 01 Jul ...
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Coordinated Earnings and Earnings-Forecast Management
2006This 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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