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homepages.rpi.edu/home/17/wuq2/public_html/restatement%20reference/healy%201999.pdf

In this paper we review the academic evidence on earnings management and its implications for accounting standard setters and regulators. We structure our ...

www.researchgate.net/publication/228306697_Earnings_Management_A_Perspective

The paper provides a perspective on earnings management. I begin by addressing the following questions: What is earnings management? How pervasive is it?

ir.uiowa.edu/cgi/viewcontent.cgi?article=1765&context=etd

Pungaliya, Raunaq Sushil. "Three essays on earnings management, financial irregularities, and capital structure." PhD (Doctor of. Philosophy) thesis, University  ...

www.gsb.stanford.edu/faculty-research/working-papers/earnings-management-earnings-quality-theory-evidence

July 2012Working Paper No. 3332. Accounting. We study a dynamic model of earnings quality and earnings management in which firms take into account both  ...

helda.helsinki.fi/bitstream/handle/10227/125/153-951-555-898-0.pdf?sequence=2

Publications of the Swedish School of Economics and Business Administration. Nr 153. JONAS SPOHR. ESSAYS ON EARNINGS MANAGEMENT. Helsingfors ...

www.sciencedirect.com/science/article/pii/S2212567115011004

Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism ... In this study, it is assumed that the management incline to manage earnings in ..... Paper presented at the 2007 Conference of the European Accounting ...

www.sciencedirect.com/science/article/pii/S2212567115011491

In this review, we emphasize studies that advance the managerial understanding of the earnings management and agency theory. This paper aims at reviewing ...

ideas.repec.org/p/hub/wpecon/200814.html

Based on a literature review of major accounting journals, this paper attempts to offer a comprehensive overview of recent earnings management research and ...

econ.au.dk/fileadmin/Economics_Business/Education/Summer_University_2012/6308_Advanced_Financial_Accounting/Advanced_Financial_Accounting/4/Roychowdhury_JAE_2006.pdf

Section 6 discusses the implications of the evidence in this paper, as well as areas for further research. 2. Earnings management, real activities manipulation,  ...

www.federalreserve.gov/econresdata/feds/2016/files/2016086pap.pdf

NOTE: Staff working papers in the Finance and Economics Discussion Series ... earnings management helps improve corporate investment decisions while an ...