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Earnings Management and the Revelation Principle · Study

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ArticleEarnings Management and the Revelation Principle

Anil Arya1998

Article1998

Earnings Management and the Revelation Principle

Anil Arya · Jonathan C. Glover · Shyam Sunder

308 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.1993Economics, Organization and Management.2012Detecting Earnings Management 1985The effect of bonus schemes on accounting decisions 2011The effects of bonus schemes on accounting decisions 1979Incentive Compatibility and the Bargaining Problem 1988Incomplete Contracts and Renegotiation

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2004Accounts Manipulation: A Literature Review and Proposed Conceptual Framework 2003Are Unmanaged Earnings Always Better for Shareholders?2005Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits 2014Bank Earnings Management and Tail Risk during the Financial Crisis 2013How far can we trust earnings numbers? What research tells us about earnings management 2005Does Income Smoothing Improve Earnings Informativeness?

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Details

Year1998

Typearticle

Published1998-03-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations308

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1009631714430

openalex_workW2021754601

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