... Finance Association meetings and the 2010 Australasian Banking and Finance Conference for selecting this paper for presentation, although I was unable to attend. I am responsible for all remaining errors. This paper has circulated under the titles “Capital Structure, Earnings Management...

... Classifications: M41 Data Availability: Data are available from the sources identified in the text. revenue recognition earnings management earnings informativeness distributors manufacturers Revenue is one of the most important earnings components, usually the largest item on the income...

... thresholds). We measure reporting quality principally by using earnings management and accrual quality measures. We detect a significant deterioration in reporting quality for non-accelerated filers but not for accelerated filers. The result is invariant to whether we compare non-accelerated filers with all...

... 2012 CFO compensation job complexity CFO performance earnings targets earnings management expectations management CFOs are the financial stewards of their companies, with their primary charge being to assemble and present financial statements, presumably in an unbiased manner...