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Smoothing income in anticipation of future earnings · Study

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ArticleSmoothing income in anticipation of future earnings

Mark L. DeFond1997

Article1997

Smoothing income in anticipation of future earnings

Mark L. DeFond · Chul Won Park

913 citations·0/0 files stored·Journal of Accounting and Economics

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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.1988Outside directors and CEO turnover 2012Detecting Earnings Management 1985The effect of bonus schemes on accounting decisions 1998The Effect of Audit Quality on Earnings Management*1994Debt covenant violation and manipulation of accruals 1991Optimal Incentive Contracts in the Presence of Career Concerns: Theory and Evidence

Cited by

2000Research design issues in earnings management studies 2002Institutional monitoring and opportunistic earnings management 1998Auditor changes and discretionary accruals 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions 2003Principles-Based Accounting Standards 1999Earnings-based bonus plans and earnings management by business-unit managers

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Details

Year1997

Typearticle

Published1997-07-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations913

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s0165-4101(97)00004-9

openalex_workW2117980095

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