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Earnings Management: Do Firms Play “Follow the Leader”?

  • Published:2015-08-03 Issue:2 Volume:33 Page:616-643
  • ISSN:0823-9150
  • Container-title:Contemporary Accounting Research
  • language:en
  • Short-container-title:Contemp Account Res

Author:

Bratten Brian1,Payne Jeff L.1,Thomas Wayne B.2

Affiliation:

1. University of Kentucky

2. University of Oklahoma

Funder

Von Allmen Research Support Endowment

KPMG professorship/fellowship endowment at the University of Kentucky

Michael F. Price College of Business at the University of Oklahoma

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference61 articles.

1. Acharya , V. P. DeMarzo I. Kremer 2011 Endogenous information flows and the clustering of announcements New York University

2. The other side of the trade-off: The impact of risk on executive compensation;Aggrawal;The Journal of Political Economy,1999

3. Conservatism and auditor-client negotiations;Antle;Journal of Accounting Research,1991

4. Using disclosure to influence herd behavior and alter competition;Arya;Journal of Accounting and Economics,2005

5. Audit structure and other determinants of audit report lag: An empirical analysis;Bamber;Auditing: A Journal of Practice & Theory,1993

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