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Keywords: earnings management
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Journal Articles
The Accounting Review (2025) 100 (1): 87–111.
Published: 01 January 2025
...Jeremiah W. Bentley; Matthew J. Bloomfield; Robert J. Bloomfield; Tamara A. Lambert ABSTRACT Agents often inflate measured performance by distorting operating decisions (e.g., real earnings management) and/or reporting decisions (e.g., accruals management). Across four studies, we find that public...
Includes: Supplementary data
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
Journal Articles
The Accounting Review (2024) 99 (1): 259–283.
Published: 01 January 2024
...Christian Gross; Alfred Wagenhofer; David Windisch ABSTRACT We examine whether the design of a firm’s internal management accounting system is associated with GAAP earnings management. We exploit the fact that ASC 280 mandates a “management approach” requiring multisegment firms to disclose...
Journal Articles
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
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
... partner incentives partner compensation and wealth audit quality earnings management An important management function in any accounting firm is to establish remuneration policies that provide audit partners with sufficient incentives to conduct high-quality audits ( International Organization...
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 Then, to address potential endogeneity concerns arising from omitted correlated...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (2): 231–259.
Published: 01 March 2021
... the Senior Editorship of Mary E. 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...
Journal Articles
The Accounting Review (2020) 95 (4): 291–311.
Published: 01 July 2020
... shifting tax expenses. 4 2016 10 2019 2020 valuation discontinued operations classification shifting earnings management tax expense We thank Andy Call, Jenny Brown, Paul Demere, Mingyi Hung (editor), Phil Lamoreaux, Eric Rapley (discussant), Roger White, two anonymous...
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
.... 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
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
Journal Articles
The Accounting Review (2017) 92 (5): 227–246.
Published: 01 September 2017
... to influence investors' inferences directly. Our model bears some similarities to the earnings management models of Kirschenheiter and Melumad (2002) and Fischer and Stocken (2004) . As in our model, in Kirschenheiter and Melumad (2002) , each period's earnings are comprised of a permanent component...
Journal Articles
Journal Articles
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
The Accounting Review (2017) 92 (2): 183–219.
Published: 01 March 2017
... is available for download, see Appendix D. 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...
Includes: Supplementary data