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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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Earnings Management During Import Relief Investigations
, 1991J. Jones
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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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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.Enterprises influence financial statements through earnings ...
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Earnings Management in U.S. Hospitals
Journal of Health and Human Services Administration, 2016Objective This paper examines the hospital management practices of manipulating financial earnings within the bounds of generally accepted accounting principles (GAAP). Study Design We conduct regression analyses that relate earnings management to hospital characteristics to assess the economic determinants of hospital earnings management behavior ...
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A Review of the Earnings Management Literature and its Implications for Standard Setting
, 1998P. Healy, James M. Wahlen
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Common Institutional Ownership and Earnings Management*
, 2021Santhosh Ramalingegowda +2 more
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The Effect of Audit Quality on Earnings Management
, 1998Connie L. Becker +3 more
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Earnings Management and Investor Protection: An International Comparison
, 2004R. Kalra
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