Predicting Earnings Management: The Case of Earnings Restatements
Preprint
- 1 January 2003
- preprint
- Published by Elsevier in SSRN Electronic Journal
Abstract
This paper examines the usefulness of accounting information in predicting earnings management. We investigate a comprehensive sample of firms from 1971-2000 thKeywords
This publication has 14 references indexed in Scilit:
- Large–Sample Evidence on the Debt Covenant HypothesisJournal of Accounting Research, 2002
- Is Meeting the Consensus EPS Good News or Bad News? Stock Splits and the Accuracy of Analysts' Forecast DataSSRN Electronic Journal, 2002
- Do Analysts and Auditors Use Information in Accruals?Journal of Accounting Research, 2001
- Market Rewards Associated with Patterns of Increasing EarningsJournal of Accounting Research, 1999
- Earnings Management to Exceed ThresholdsThe Journal of Business, 1999
- Industry costs of equityPublished by Elsevier ,1998
- Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*Contemporary Accounting Research, 1996
- Debt covenant violation and manipulation of accrualsJournal of Accounting and Economics, 1994
- Accounting choice in troubled companiesJournal of Accounting and Economics, 1994
- Firm characteristics and analyst followingJournal of Accounting and Economics, 1989