..., casting doubt on those firms' ability to repay debt and relegating those firms to issue equity for financing purposes. JEL Classifications: G32; G38. Data Availability: Data available upon request. capital structure earnings management debt ratio Sarbanes-Oxley I particularly thank...

..., the revenue recognition settings examined by Altamuro et al. (2005 ), and Srivastava (2011 ) allow for manager manipulation of accounting estimates while my setting allows for both manipulation of accounting estimates and real earnings management. Channel stuffing is a serious concern of regulators...

... 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...

... CFO performance earnings targets earnings management expectations management Along line of research has focused on examining the relationship between executive compensation and firm performance, i.e., earnings (see Pavlik et al. [1993 ] for a survey of the literature) and stock returns...