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Keywords: earnings management
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Journal Articles
The Accounting Review (2024) 99 (3): 451–477.
Published: 01 May 2024
...Edward S. Sul ABSTRACT Using the staggered adoption of takeover laws, this study examines implications of takeover threats on earnings management around the world. I find that the enactment of takeover legislation leads to increased earnings management (abnormally high accruals, target beating...
Includes: Supplementary data
Journal Articles
The Accounting Review (2024) 99 (2): 169–194.
Published: 01 March 2024
...Carlos Corona; Tae Wook Kim ABSTRACT We examine the effects of mandating compensation disclosure on executive incentive contracts, earnings management, firm value, and social welfare. We develop a moral hazard model with multiple principal-agent pairs facing an external monitor who allocates...
Includes: Supplementary data
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Journal Articles
The Accounting Review (2022) 97 (7): 243–268.
Published: 01 November 2022
... College of Business, Department of Accounting and Management Information Systems, Columbus, OH, USA. Editor's note: Accepted by Lakshmanan Shivakumar, under the Senior Editorship of Mary E. Barth. 1 7 2019 1 3 2022 2022 fair value earnings management insurance companies...
Journal Articles
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
The Accounting Review (2021) 96 (6): 129–152.
Published: 01 November 2021
.... JEL Classifications: M41; M42; D81. partner incentives partner compensation and wealth audit quality earnings management The authors acknowledge useful comments and suggestions of participants at workshops held at the College of Business at the University of Illinois at Urbana...
Journal Articles
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
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 Although practitioners identify industry- and economy-wide factors...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (2): 231–259.
Published: 01 March 2021
... suggest that earnings management may be less pervasive than widely believed. Despite the clear incentives and relatively lax enforcement in our setting, our estimated manipulation rates are lower than the 20 percent estimate provided in Dichev, Graham, Harvey, and Rajgopal (2013) . 7 Our...
Journal Articles
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
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
The Accounting Review (2020) 95 (1): 259–285.
Published: 01 January 2020
... compensation clawback earnings management tax planning In recent years, executive compensation policies have garnered increased scrutiny from investors, policymakers, and the media. Section 954 of the Dodd-Frank Act of 2010 (DFA 954) calls for the Securities and Exchange Commission (SEC...
Journal Articles
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
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
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
The Accounting Review (2017) 92 (5): 227–246.
Published: 01 September 2017
... the Senior Editorship of Mark L. DeFond. July 2015 November 2016 2017 expectations management earnings management meet-or-beat analyst forecast managerial forecast Reg FD There is abundant empirical evidence in the accounting literature suggesting that firms manage...
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The Accounting Review (2017) 92 (2): 183–219.
Published: 01 March 2017
.... Editor's note: Accepted by Amy P. Hutton. December 2013 May 2016 2017 abnormal accruals earnings management earnings quality Since Healy (1985) , the accounting literature has pursued an accruals-based measure of accounting discretion. Despite significant effort...
Includes: Supplementary data
Journal Articles