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Keywords: earnings management
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Journal Articles
Journal Articles
Journal Articles
Accounting Horizons (2013) 27 (1): 1–22.
Published: 01 March 2013
... 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...
Journal Articles
Accounting Horizons (2012) 26 (3): 395–416.
Published: 01 September 2012
... 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...