Management's Earnings Justification and Earnings Management under Different Institutional Regimes

Author:

Aerts Walter,Cheng Peng,Tarca Ann

Publisher

Wiley

Subject

Management of Technology and Innovation,Strategy and Management,General Business, Management and Accounting

Reference114 articles.

1. Accounting Standards Board (ASB) 2003 Operating and Financial Review http://www.asb.org.uk/publications/publication124.html

2. On the use of accounting logic as an explanatory category in narrative accounting disclosures;Aerts;Accounting, Organizations and Society,1994

3. Inertia in the attributional content of annual accounting narratives;Aerts;European Accounting Review,2001

4. Picking up the pieces: Impression management in the retrospective attributional framing of accounting outcomes;Aerts;Accounting, Organizations and Society,2005

5. Causal disclosures on earnings and earnings management in an IPO setting;Aerts;Journal of Accounting and Public Policy,2011

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