Earnings Management and the Revelation Principle

• 1 January 1998
• journal article
• Published by Springer Nature in Review of Accounting Studies
• Vol. 3  (1/2) , 7-34
• https://doi.org/10.1023/a:1009631714430

Abstract

Keywords

• EXPLANATION
• ASSUMPTIONS
• EARNINGS MANAGEMENT
• REVELATION PRINCIPLE
• VIOLATES
• SNEAKY MANAGERS