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Real Earnings Management and Accrual-based Earnings Management

Advances in Economics, Management and Political Sciences
Against 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.
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
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Media and earnings management

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 ...
openaire   +3 more sources

Corporate governance and earnings management in concentrated markets

Journal of Business Research, 2020
Malek El Diri   +2 more
exaly  

Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies

Corporate Social Responsibility and Environmental Management, 2013
Bert Scholtens
exaly  

Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises

Journal of Business Finance and Accounting, 2006
David Burgstahler
exaly  

Is earnings management opportunistic or beneficial? An agency theory perspective

International Review of Financial Analysis, 2008
Pornsit Jiraporn, Soon Suk Yoon
exaly  

Earnings management

The Business & Management Collection
Ian D. Gow, Tongqing Ding
  +4 more sources

The management of earnings

Journal of Accounting and Public Policy, 2000
Lawrence A Gordon, Stephen E Loeb
openaire   +1 more source

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