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A Review of the Earnings Management Literature and Its Implications for Standard Setting

A Review of the Earnings Management Literature and Its Implications for Standard Setting <jats:p>In this paper we review the academic evidence on earnings management and its implications for accounting standard setters and regulators. We structure our review around questions likely to be of interest to standard setters. In particular, we review the empirical evidence on which specific accruals are used to manage earnings, the magnitude and frequency of any earnings management, and whether earnings management affects resource allocation in the economy. Our review also identifies a number of opportunities for future research on earnings management.</jats:p> http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Horizons CrossRef

A Review of the Earnings Management Literature and Its Implications for Standard Setting

Accounting Horizons , Volume 13 (4): 365-383 – Dec 1, 1999

A Review of the Earnings Management Literature and Its Implications for Standard Setting


Abstract

<jats:p>In this paper we review the academic evidence on earnings management and its implications for accounting standard setters and regulators. We structure our review around questions likely to be of interest to standard setters. In particular, we review the empirical evidence on which specific accruals are used to manage earnings, the magnitude and frequency of any earnings management, and whether earnings management affects resource allocation in the economy. Our review also identifies a number of opportunities for future research on earnings management.</jats:p>

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Publisher
CrossRef
ISSN
0888-7993
DOI
10.2308/acch.1999.13.4.365
Publisher site
See Article on Publisher Site

Abstract

<jats:p>In this paper we review the academic evidence on earnings management and its implications for accounting standard setters and regulators. We structure our review around questions likely to be of interest to standard setters. In particular, we review the empirical evidence on which specific accruals are used to manage earnings, the magnitude and frequency of any earnings management, and whether earnings management affects resource allocation in the economy. Our review also identifies a number of opportunities for future research on earnings management.</jats:p>

Journal

Accounting HorizonsCrossRef

Published: Dec 1, 1999

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