Real Earnings Management in Sales-Reference-Cited by-同舟云学术

Real Earnings Management in Sales

Published:2016-10-21 Issue:5 Volume:54 Page:1233-1266
ISSN:0021-8456
Container-title:Journal of Accounting Research
language:en
Short-container-title:Journal of Accounting Research

Author:

AHEARNE MICHAEL J.¹,BOICHUK JEFFREY P.²,CHAPMAN CRAIG J.³,STEENBURGH THOMAS J.⁴

Affiliation:

1. University of Houston

2. McIntire School of Commerce; University of Virginia

3. Kellogg School of Management

4. Darden School of Business; University of Virginia

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/1475-679X.12134/fullpdf

Reference48 articles.

1. Altamuro , J. A. L. Beatty J. Weber The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101 Accounting Review 80 2005 373 401

2. The Effect of Concern About Reported Income on Discretionary Spending Decisions: The Case of Research and Development;Baber;Accounting Review,1991

3. Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness;Ball;Journal of Accounting and Economics,2005

4. Beasley , M. S. J. V. Carcello D. R. Hermanson Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies 1999 http://www.coso.org/publications/FFR_1987_1997.PDF

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