Earnings management in domestic versus multinational firms: discussion of “Where do firms manage earnings?”

Earnings management in domestic versus multinational firms: discussion of “Where do firms... Dyreng, Hanlon, and Maydew examine the geographical location of earnings management within US multinational firms. The paper addresses an interesting topic and partially fills a gap in the literature. This discussion presents additional empirical evidence on issues related to the research question raised by Dyreng et al. In particular, the discussion provides answers to the following preliminary questions: do US multinational firms manage earnings differently from domestic firms? If so, to what extent are they different? Surprisingly, these issues have been overlooked by prior studies. Indeed, the results below show that US multinational firms manage earnings less than domestic companies. The discussion also raises a number of additional questions on earnings management in multinational firms and calls for further research on the topic. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Accounting Studies Springer Journals

Earnings management in domestic versus multinational firms: discussion of “Where do firms manage earnings?”

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Publisher
Springer US
Copyright
Copyright © 2012 by Springer Science+Business Media, LLC
Subject
Business and Management; Accounting/Auditing; Corporate Finance; Public Finance
ISSN
1380-6653
eISSN
1573-7136
D.O.I.
10.1007/s11142-012-9200-0
Publisher site
See Article on Publisher Site

Abstract

Dyreng, Hanlon, and Maydew examine the geographical location of earnings management within US multinational firms. The paper addresses an interesting topic and partially fills a gap in the literature. This discussion presents additional empirical evidence on issues related to the research question raised by Dyreng et al. In particular, the discussion provides answers to the following preliminary questions: do US multinational firms manage earnings differently from domestic firms? If so, to what extent are they different? Surprisingly, these issues have been overlooked by prior studies. Indeed, the results below show that US multinational firms manage earnings less than domestic companies. The discussion also raises a number of additional questions on earnings management in multinational firms and calls for further research on the topic.

Journal

Review of Accounting StudiesSpringer Journals

Published: Jun 24, 2012

References

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