The Balance Sheet as an Earnings Management Constraint
Preprint
- 1 January 2002
- preprint
- Published by Elsevier in SSRN Electronic Journal
Abstract
The balance sheet accumulates the effects of previous accounting choices, so the level of net assets partly reflects the extent of previous earnings management.Keywords
This publication has 25 references indexed in Scilit:
- Financial Accounting Standards Board (FASB)Published by Springer Nature ,2011
- Determinants of Market Reactions to Restatement AnnouncementsSSRN Electronic Journal, 2001
- The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly EarningsJournal of Accounting Research, 2000
- Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals*Contemporary Accounting Research, 1999
- Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your PortfolioSSRN Electronic Journal, 1999
- Discussion of “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC”*Contemporary Accounting Research, 1996
- Lawsuits against AuditorsJournal of Accounting Research, 1994
- The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement ReleasesJournal of Accounting Research, 1991
- Write-Offs As Accounting Procedures to Manage PerceptionsJournal of Accounting Research, 1988
- Bad News and Differential Market Reactions to Announcements of Earlier-Quarters Versus Fourth-Quarter EarningsJournal of Accounting Research, 1988