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Setting the Bar: Earnings Management During a Change in Accounting Standards · Study

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PreprintSetting the Bar: Earnings Management During a Change in Accounting Standards

Vedran Čapkun2011

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Preprintgreen2011

Setting the Bar: Earnings Management During a Change in Accounting Standards

Vedran Čapkun · Anne Jeny · Thomas Jeanjean · Lawrence A. Weiss

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

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1979Prospect Theory: An Analysis of Decision under Risk 1991Earnings Management During Import Relief Investigations 2005The economic implications of corporate financial reporting 1985Positive Accounting Theory 2003Earnings Management through Real Activities Manipulation 2003Earnings management and investor protection: an international comparison 1997Earnings management to avoid earnings decreases and losses 1985The effect of bonus schemes on accounting decisions

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2019Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements 2022IFRS experience and earnings quality in the GCC region

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Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations30

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1870007

openalex_workW1908851832

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