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a review of the earnings management literature and its implications

homepages.rpi.edu/home/17/wuq2/public_html/restatement reference/healy 1999.pdf

Preliminary Draft: This paper is a summary of the empirical evidence on ... In this paper we review the academic evidence on earnings management and its.

1 Earnings Management: A Perspective By Messod D ... - SSRN


The paper provides a perspective on earnings management. I begin by ... The research presented relates to earnings management incentives stemming from ...

A Review of the Earnings Management Literature and its ... - SSRN


Mar 15, 1999 ... In this paper we review the academic evidence on earnings management and its implications for accounting standard setters and regulators.

Earnings Management to Avoid Losses: a cost of debt ... - FEP


In this paper we analyze firms' earnings management behavior to avoid losses .... a higher degree of earnings management pervasiveness to avoid losses, ...

Literature review of earnings management - JAMK Verkkolehdet


Mar 11, 2016 ... The aim of this paper is to review the literature concerning earnings management and the implications of the latter for stakeholders and firms.

Three essays on earnings management, financial irregularities, and ...


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

Earnings Management and Ownership Structure - ScienceDirect


Nov 25, 2015 ... In this review, we emphasize studies that advance the managerial understanding of the earnings management and agency theory. This paper ...

What Are the Consequences of Real Earnings Management? - NYU


This paper examines the consequences of four types of real earnings management. Using financial statement data, I identify firms that engage in any of the ...

Assessing earnings management flexibility: Review of Accounting ...


The purpose of this paper is to propose a new measure of earnings management flexibility based on the limits of the allowable set of accruals, prior discretionary ...

most recent findings in earnings management area - Annales ...


This paper regards earnings management area of research from an international ... earnings management research in the traditionally top 5 leading accounting ...

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Earnings Management: A Perspective (PDF Download Available)


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



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

Earnings management through real activities manipulation


My paper contributes to the literature on earnings management by presenting ... Earnings management, real activities manipulation, and existing literature. 2.1.