This study explores the relationship between Earnings Management and Impression in context of some European listed companies. The analysis focuses on readability annual reports, measured by file size. management is assessed using modified Jones model. sample consists 2,953 companies from 17 industries 24 countries 2012 2018 resulting 13,020 firm-year observations. It has been found that one sta...

This paper examines the earnings management behavior of Japanese merger acquirers on the Tokyo Stock Exchange. Most Japanese mergers are transacted via stock swaps, when acquirers have incentive to manage pre-merger earnings to reduce the cost of acquisition. Consistent with this incentive, Japanese acquirers have significantly positive long-term abnormal accruals in the year prior to the merge...

Earnings management is an important part of current accounting studies. Many of those studies concentrate on accruals. This study critically evaluates frequently used accrual models. The Jones model was the first econometric approach to estimating discretionary accruals. Even though it is subject to several limitations, such as model misspecification, omitted-variables, and errors-in-variables ...