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Patterns of Federal Lobbying by the Hospital Industry.
JAMA Health ForumKorostoff-Larsson O, Shore C, Taylor LA.
europepmc +1 more source
, 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 ...
Bruno Maria Franceschetti +1 more
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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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Internal governance structures and earnings management
Accounting and Finance, 2005 This paper investigates the role of a firm's internal governance structure in constraining earnings management. It is hypothesized that the practice of earnings management is systematically related to the strength of internal corporate governance ...
Pamela Kent
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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 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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