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Keywords: earnings management
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Journal Articles
Journal of Management Accounting Research (2024) 36 (2): 123–140.
Published: 01 July 2024
... information about the reporting behavior of all peers and declines more strongly when they are informed only of the least honest reports. They argue managers use peer dishonesty to justify their own dishonesty. 2024 financial incentives nonfinancial incentives compensation earnings management...
Journal Articles
Journal of Management Accounting Research 1–15.
Published: 16 May 2024
... Matějka. 10 01 2023 23 03 2024 05 04 2024 2024 corporate governance earnings management accounting discretion operational discretion mandated clawbacks public policy JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH Vol. XX, No. XX MONTH YEAR pp. 1 15 American Accounting...
Journal Articles
Journal of Management Accounting Research (2022) 34 (1): 31–50.
Published: 01 March 2022
... earnings thresholds. We examine how the market reacts to this earnings management strategy. We find that investors respond positively to inventory growth based on an expectation of increased future sales; however, this signal is weaker for inventory manipulators. Further, the market premium from meeting...
Journal Articles
Journal of Management Accounting Research (2021) 33 (2): 75–108.
Published: 01 June 2021
.... 1 12 2016 1 6 2020 2021 CEO employment contract contract horizon earnings management We conduct several cross-sectional analyses to reinforce the main results. We predict and find a stronger positive relation between earnings overstatement and the remaining contract...
Includes: Supplementary data
Journal Articles
Journal of Management Accounting Research (2019) 31 (3): 129–151.
Published: 01 September 2019
...Carolyn B. Levine; Michael J. Smith ABSTRACT This study addresses the effect of clawbacks on earnings management (EM). In a two-period model, the manager can report truthfully or distort an interim report using either accrual or real EM. The principal can make short-term payments based...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal of Management Accounting Research (2016) 28 (1): 127–149.
Published: 01 May 2016
... 2016 supplemental executive retirement plans share repurchase earnings management CEO horizon Optimal contract theory suggests that executive compensation contracts align the interests of managers and shareholders, thus mitigating agency problems ( Holmström 1979 ). Conversely...
Journal Articles
Journal of Management Accounting Research (2014) 26 (2): 243–267.
Published: 01 December 2014
... evidence that CEO narcissism is related to accrual-related earnings management. Previous research by Chatterjee and Hambrick (2007 , 2011 ) shows that the narcissistic characteristics of CEOs are positively related to key financial variables such as performance and acquisition intensity. Other...