نتایج جستجو برای: earnings management

تعداد نتایج: 860827  

Journal: :Journal of Business Accounting and Finance Perspectives 2020

Journal: :Journal of Financial Economics 2006

Journal: :Revista Contabilidade & Finanças 2016

2002
Scott Richardson Irem Tuna Min Wu

This paper examines the usefulness of accounting information in predicting earnings management. We investigate a comprehensive sample of firms from 1971-2000 that restated annual earnings. We find that firms restating earnings have high market expectations for future earnings growth and have higher levels of outstanding debt. We also find that a primary motivation for the earnings manipulation ...

2006
Benjamin C. Ayers Ryan LaFond Steve Matsunaga John Robinson

We investigate whether the positive associations between discretionary accrual proxies and beating earnings benchmarks hold for comparisons of groups segregated at other points in the distributions of earnings, earnings changes, and analystsbased unexpected earnings. We refer to these points as ‘‘pseudo’’ targets. Results suggest that the positive association between discretionary accruals and ...

2011
Shuping Chen Frank Zhang

We identify a novel aspect of potential collaboration between targets and acquirers in managing earnings during mergers and acquisitions. Using a sample of 2,128 mergers & acquisitions from 1985-2010, we find that target firms report lower earnings for quarters during the “quiet” period between announcement and completion of these deals. Targets‟ reduced earnings are due mainly to higher expens...

Journal: :GATR Accounting and Finance Review 2019

Journal: :SSRN Electronic Journal 2010

Journal: :The International Journal of Accounting 2016

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