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1-20 of 32
Keywords: earnings management
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (7): 243–268.
Published: 01 November 2022
... 1 3 2022 2022 fair value earnings management insurance companies asset values The appropriateness of fair value measurement, rather than other measurement bases such as amortized cost, for financial instruments has been widely debated. Some argue that fair value measurement...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (2): 291–316.
Published: 01 March 2022
...Xu Jiang; Baohua Xin ABSTRACT We explicitly model financial reporting discretion and earnings management in an investment setting where managers have incentives to behave myopically. We show that when managers are sufficiently, but not excessively, myopic, granting them some discretion over...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (6): 129–152.
Published: 01 November 2021
... and Operations Management, Oslo, Norway. Editor's note: Accepted by Michael S. Wilkins, under the Senior Editorship of Mary E. Barth. 1 2 2018 1 1 2021 2021 partner incentives partner compensation and wealth audit quality earnings management Big 4 audit firms...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (6): 73–102.
Published: 01 November 2021
...Stefano Cascino; Mark A. Clatworthy; Beatriz García Osma; Joachim Gassen; Shahed Imam ABSTRACT We examine how investment professionals assess the usefulness of financial accounting information depending on their information acquisition objectives and preparers' earnings management incentives. We...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (4): 233–260.
Published: 01 July 2021
... Lent, under the Senior Editorship of Mary E. Barth. 1 1 2018 1 6 2020 2021 economic policy uncertainty accounting quality earnings management investor attention monitoring press freedom In the second set of tests, we complement the analyses based on Nikolaev's...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (2): 231–259.
Published: 01 March 2021
.... Barth. 1 3 2019 1 4 2020 2021 earnings management regulation ACA health insurance In 2010, Congress passed the Patient Protection and Affordable Care Act (ACA), which imposed a minimum spending requirement on certain health insurers. The goals of this requirement...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (4): 291–311.
Published: 01 July 2020
... Scholars program for financial support. An earlier version of this paper was titled “Earnings Management via Intraperiod Tax Allocations: The Case of Discontinued Operations.” Editor's note: Accepted by Mingyi Hung, under the Senior Editorship of Mark L. DeFond. 4 2016 10 2019...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (3): 251–278.
Published: 01 May 2020
...Sterling Huang; Sugata Roychowdhury; Ewa Sletten ABSTRACT In this paper, we rely on an exogenous shock to examine the impact of litigation risk on real earnings management (REM). We conduct difference-in-differences tests centered on an unanticipated court ruling that reduced litigation...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (1): 259–285.
Published: 01 January 2020
.... Additional tests indicate lower tax outcome volatility and longer, more readable tax footnotes following clawback adoption. Our results suggest a positive spillover effect of clawback adoption on corporate tax policy. executive compensation clawback earnings management tax planning In recent...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2019) 94 (4): 45–76.
Published: 01 July 2019
...Christof Beuselinck; Stefano Cascino; Marc Deloof; Ann Vanstraelen ABSTRACT Using a large sample of multinational corporations (MNCs), we examine the location of earnings management within the firm. We posit and find that MNCs manage their consolidated earnings through an orchestrated reporting...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2019) 94 (3): 279–302.
Published: 01 May 2019
... performance, indicating analysts' tax forecasts are value-relevant. Furthermore, evidence that investors discount earnings management through the income tax expense is limited to firms with tax forecast coverage. In examining the impact of analysts' tax forecasts on firm behavior, I find analysts' tax...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2018) 93 (3): 267–298.
Published: 01 May 2018
...Alfred Zhu Liu; K. R. Subramanyam; Jieying Zhang; Charles Shi ABSTRACT We investigate whether issuers on negative credit watch manage earnings upward and whether such earnings management favorably influences the watch resolution. We find that rating, industry, and performance matched...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2017) 92 (5): 227–246.
Published: 01 September 2017
... acknowledges financial support provided by the Henry Crown Institute of Business Research in Israel. Editor's note: Accepted by Thomas Hemmer, under the Senior Editorship of Mark L. DeFond. July 2015 November 2016 2017 expectations management earnings management meet-or-beat...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2017) 92 (3): 137–154.
Published: 01 May 2017
... the likelihood of earnings management, our first experiment finds that investors give managers the benefit of the doubt and perceive low risk when earnings are relatively smooth. Given this finding, our second experiment examines whether additional information that supports investors' suspicions of earnings...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2017) 92 (2): 69–100.
Published: 01 March 2017
... and backward-looking sales growth (measured over a rolling four-quarter window) and forward-looking firm growth (market-to-book ratio) is non-linear. Failure to control for the effects of firm growth and performance on innate accruals leads to excessive Type I error rates in tests of earnings management. We...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2017) 92 (2): 183–219.
Published: 01 March 2017
.... To parse “discretionary accruals” from total accruals, researchers typically implement a variant of the Jones (1991) model. While accrual models play an important role in earnings management and earnings quality studies, accrual model misspecification remains a major concern. Specifically, the magnitudes...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (2): 559–586.
Published: 01 March 2016
...S. P. Kothari; Natalie Mizik; Sugata Roychowdhury ABSTRACT We assess the role of both accruals manipulation (AM) and real activities manipulation (RAM) in inducing overvaluation at the time of a seasoned equity offering (SEO). Our results reveal that earnings management is most consistently...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (6): 2337–2373.
Published: 01 November 2015
...Simi Kedia; Kevin Koh; Shivaram Rajgopal ABSTRACT We examine contagion in earnings management using 2,376 restatements announced during the years 1997–2008. Controlling for industry and firm characteristics, firms are more likely to begin managing earnings after the public announcement...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (5): 1969–1994.
Published: 01 September 2015
.... versus non-U.S.) affect earnings management (real versus accrual). U.S. firms using U.S. GAAP rely more heavily on real methods than non-U.S. firms that use either IFRS or U.S. GAAP and U.S. firms using IFRS. U.S. firms using U.S. GAAP operate in an environment that encourages real over accruals methods...
Journal Articles
Earnings Management and Derivative Hedging with Fair Valuation: Evidence from the Effects of FAS 133
Journal:
The Accounting Review
The Accounting Review (2015) 90 (4): 1437–1467.
Published: 01 July 2015
...Jongmoo Jay Choi; Connie X. Mao; Arun D. Upadhyay ABSTRACT Barton (2001) and Pincus and Rajgopal (2002) show that earnings management through discretionary accruals and derivative hedging are partial substitutes in smoothing earnings before 1999. In this study, we investigate whether Financial...
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