Earnings management through financing activities: Evidence from early debt extinguishments-Reference-Cited by-同舟云学术

Earnings management through financing activities: Evidence from early debt extinguishments

Published:2022-01-19 Issue:2 Volume:33 Page:99-112
ISSN:1044-8136
Container-title:Journal of Corporate Accounting & Finance
language:en
Short-container-title:J Corp Accounting Finance

Author:

Barua Abhijit¹,Kim Jung Hoon²,Yi Sheng³

Affiliation:

1. School of Accounting College of Business Administration Florida International University Miami Florida USA

2. Accounting Department, Lam Family College of Business San Francisco State University San Francisco California USA

3. Department of Accounting, Finance & Economics College of Business and Public Policy California State University‐Dominguez Hills Carson California USA

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1002/jcaf.22537

Reference52 articles.

1. Accounting Principles Board (APB). (1966).Reporting the results of operations. Accounting Principles Board Opinion 9. Retrieved fromhttps://egrove.olemiss.edu/aicpa_assoc/151/

2. Accounting Principles Board (APB). (1972).Early extinguishment of debt. Accounting Principles Board Opinion 26. Retrieved fromhttps://egrove.olemiss.edu/aicpa_assoc/144/

3. Accounting Principles Board (APB). (1973).Reporting the results of operations – Reporting the effects of disposal of a segment of a business and extraordinary unusual and infrequently occurring events and transactions. Accounting Principles Board Opinion 30. Retrieved fromhttps://egrove.olemiss.edu/aicpa_assoc/147/

4. Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes

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