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ArticleUnderstanding the 'Numbers Game'

Andrew Bird2016

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Articlegreen2016

Understanding the 'Numbers Game'

Andrew Bird · Stephen A. Karolyi · THOMAS G. RUCHTI

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

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Corporate Governance and Financial Management

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References

2005The economic implications of corporate financial reporting 2003Earnings Management through Real Activities Manipulation 1997Earnings management to avoid earnings decreases and losses 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods 1999Earnings Management to Exceed Thresholds 1995The information content of losses 1989Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

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Year2016

Typearticle

Published2016-01-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations43

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2019.101242

openalex_workW3124208934

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2024Measuring the Prevalence of Earnings Manipulations: A Novel Approach