Earnings Management Research Topics

Earnings Management

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Earnings Management

Shivakumar, Lakshmanan, 2000.
Do Firms mislead investors by overstating earnings before seasoned equity offerings?
Journal of Accounting and Economics 29, pp. 339 – 371.

Louis, Henock, and Dahlia Robinson, 2005.
Do managers credibly use accruals to signal information? Evidence from the pricing of discretionary accruals around stock splits.
Journal of accounting and Economics 39, pp. 361 - 380.

Perry, Susan E., and Thomas H. Williams, 1994.
Earnings management preceding management buyout offers.
Journal of Accounting and Economics 18, pp. 157-179

Phillips, John, Morton Pincus, and Sonja Olhoft Rego, 2003.
Earnings management: New Evidence based on deferred tax expense.
The Accounting Review 78(2), pp. 491 – 521.

Jones, Jenifer, 1991.
Earnings management during import relief investigation.
Journal of Accounting Research 29 (2), pp. 193 - 228.

Thomas, Jacob, and Xiao-jun Zhang, 2000.
Identifying unexpected accruals: a comparison of current approaches.
Journal of Accounting and Public Policy 19, pp. 347 – 376.

Kothari, S. P., Andrew J. Leone, and Charles E. Wasley, 2005.
Performance matched discretionary accrual measures.
Journal of Accounting and Economics, Volume 39, Issue 1, pp. 163-197.

Kim, Yongtae and Myung Seok Park, 2005.
Pricing of Seasoned Equity Offers and Earnings Management.
Journal of Financial and Quantitative Analysis 40(2), pp. 435 – 463.

Teoh, Siew Hong, Ivo Welch. and T. J. Wong, 1998a.
Earnings management and the post-issue underperformance of seasoned equity offerings.
Journal of Financial Economics 50, pp. 63–100

Teoh, Siew Hong, Ivo Welch. and T. J. Wong, 1998b.
Earnings management and the long-run underperformance of initial public equity offerings.
The Journal of Finance LIII(6), pp. 1935–1974

Subramanyam, K. R., 1996.
The pricing of discretionary accruals.
Journal of Accounting and Economics 22, pp. 249–281.

Graham, John R., Campbell R. Harvey, and Shiva Rajgopal, 2005.
The economic implications of corporate financial reporting.
Journal of Accounting and Economics.

Marquardt, Carol A., and Christine I. Wiedman, 2004.
The Effect of Earnings Management on the Value Relevance of Accounting Information.
Journal of Business Finance and Accounting 31(3) & (4), pp. 297 – 332.

Bartov, Eli, and Partha Mohanram, 2004.
Private Information, Earnings Manipulations, and executive stock option exercises.
Working Paper.

Park, Seok M., and Taewoo Park, 2004.
Insider sales and earnings management.
Journal of Accounting and Public Policy 23, pp. 381 – 411.

DuCharme, Larry L., Paul H. Malatesta, and Stephan E. Sefcik, 2004.
Earnings management, stock issues, and shareholder lawsuits.
Journal of Financial Economics 71, pp. 27 – 49.

Coles, Jeffrey L., Michael Hertzel, and Swaminathan Kalpathy, 2005.
Management Around Employee Stock Option Reissues
Working Paper