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Does benchmark-beating detect earnings management? Evidence from accounting irregularities · Study

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ArticleDoes benchmark-beating detect earnings management? Evidence from accounting irregularities

David G. Harris2018

Article2018

Does benchmark-beating detect earnings management? Evidence from accounting irregularities

David G. Harris · Linna Shi · Hong Xie

17 citations·0/0 files stored·Advances in Accounting

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Benford’s Law and Fraud Detection

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References

2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1985Positive Accounting Theory 1997Industry costs of equity 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997Earnings management to avoid earnings decreases and losses 1999Earnings Management to Exceed Thresholds

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2020THE URGENCY OF RATIONALIZATION FOR UNETHICAL BEHAVIOR AND ACCOUNTING FRAUD

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Year2018

Typearticle

Published2018-04-27

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations17

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.adiac.2018.04.001

openalex_workW2800537253

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