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1-4 of 4
Keywords: earnings management
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (2): 301–318.
Published: 01 June 2013
... 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, and the Sarbanes-Oxley...
Journal Articles
Revenue Recognition, Earnings Management, and Earnings Informativeness in the Semiconductor Industry
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (1): 91–112.
Published: 01 March 2013
..., 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...
Journal Articles
Journal:
Accounting Horizons
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
Journal:
Accounting Horizons
Accounting Horizons (2012) 26 (3): 395–416.
Published: 01 September 2012
... 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...