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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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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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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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Corporate governance and earnings management in concentrated markets
Journal of Business Research, 2020Malek El Diri +2 more
exaly
Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies
Corporate Social Responsibility and Environmental Management, 2013Bert Scholtens
exaly
Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises
Journal of Business Finance and Accounting, 2006David Burgstahler
exaly
Is earnings management opportunistic or beneficial? An agency theory perspective
International Review of Financial Analysis, 2008Pornsit Jiraporn, Soon Suk Yoon
exaly
The effect of real earnings management on the persistence and informativeness of earnings
British Accounting Review, 2019Valerie Li
exaly
Journal of Accounting and Public Policy, 2000
Lawrence A Gordon, Stephen E Loeb
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Lawrence A Gordon, Stephen E Loeb
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