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Evidence on Motivations for Downward Earnings Management · Study

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PreprintEvidence on Motivations for Downward Earnings Management

Brad A. Badertscher2006

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Preprintgreen2006

Evidence on Motivations for Downward Earnings Management

Brad A. Badertscher · John D. Phillips · Morton Pincus · Sonja O. Rego

19 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Corporate Taxation and Avoidance Corporate Governance and Financial Management

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References

1995Detecting Earnings Management.1985Positive Accounting Theory 2003Earnings Management through Real Activities Manipulation 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997Earnings management to avoid earnings decreases and losses 2003Conservatism in Accounting Part I: Explanations and Implications 1999Earnings Management to Exceed Thresholds 1978Towards a Positive Theory of the Determination of Accounting Standards.

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2020Appraisal of the Impact of Earnings Management on Financial Performance of Consumer Goods Firms in Nigeria

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2008Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?article · 14 shared references 2011Discretionary accounting choices and the predictive ability of accruals with respect to future cash flowsarticle · 12 shared references 2021A Systematic Approach to the Motivations for Earnings Management: A Literature Reviewarticle · 12 shared references 2008Earnings Management: a literature reviewarticle · 12 shared references 2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UKthesis · 11 shared references 2015Earnings management and income tax evidence from Greecearticle · 11 shared references

Details

Year2006

Typepreprint

Published2006-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations19

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.921422

openalex_workW1824327871

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