Earnings management and earnings quality

Earnings management and earnings quality Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar (2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.) and Teoh et al. (1998. Earnings management and the subsequent market performance of initial public offerings. Journal of Finance 53, 1935–1974.) are used to illustrate the application of seven components of a crime scene investigation to earnings management research. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting and Economics Elsevier

Earnings management and earnings quality

Journal of Accounting and Economics, Volume 45 (2) – Aug 1, 2008

Loading next page...
 
/lp/elsevier/earnings-management-and-earnings-quality-J4nkVGeVrw
Publisher
Elsevier
Copyright
Copyright © 2007 Elsevier Ltd
ISSN
0165-4101
D.O.I.
10.1016/j.jacceco.2007.08.002
Publisher site
See Article on Publisher Site

Abstract

Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar (2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.) and Teoh et al. (1998. Earnings management and the subsequent market performance of initial public offerings. Journal of Finance 53, 1935–1974.) are used to illustrate the application of seven components of a crime scene investigation to earnings management research.

Journal

Journal of Accounting and EconomicsElsevier

Published: Aug 1, 2008

References

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$360/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month

PDF Discount

20% off