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ArticleEarnings management and accounting income aggregation

John S. Jacob2007

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Articlegreen2007

Earnings management and accounting income aggregation

John S. Jacob · Bjørn N. Jorgensen

248 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 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2003Earnings Management through Real Activities Manipulation 2003Earnings management and investor protection: an international comparison 1997Earnings management to avoid earnings decreases and losses 2012Detecting Earnings Management 1999Earnings Management to Exceed Thresholds

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2006An Alternative Interpretation of the Discontinuity in Earnings Distributions 2005Does Income Smoothing Improve Earnings Informativeness?2015The effect of audit adjustments on earnings quality: Evidence from China 2011Earnings Management Using Real Activities: Evidence from Nonprofit Hospitals 2010Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*2008Executive Stock Options, Missed Earnings Targets, and Earnings Management

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Details

Year2007

Typearticle

Published2007-02-12

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations248

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2007.01.007

openalex_workW3125846706

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2008The Quality of Analysts' Cash Flow Forecasts

2011Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows