Journal of Accounting and Economics Vol. 45 No. 2-3 2008
Earnings management and earnings quality
Abstract
Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar [2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Teoh et al. [1998. Earnings management and the subsequent market performance of initial public offerings. Journal of Finance 53, 1935–1974.] are used to illustrate the application of seven components of a crime scene investigation to earnings management research.
- DOI
- 10.1016/j.jacceco.2007.08.002
- Volume
- 45
- Issue
- 2-3
- Pages
- 350-357
- Language
- en
- Sources
- bibtex:phds-export.bib openalex crossref