Discussion of “Potential Errors in Detection of Earnings Management: Reexamining Studies Investigating the AMT of 1986”

Discussion of “Potential Errors in Detection of Earnings Management: Reexamining Studies... Contemporary Accounting Research Vol. 18 No. 4 (Winter 2001) pp. 615–23 © CAAA Contemporary Accounting Research Choi et al. also state that their paper should be read in conjunction with the original research. I think it is absolutely critical to do so in assessing the contribution of this paper. To assess its contribution, let us ask the following question: What would a reader who has carefully read and understood all the prior studies discussed in the current study learn from the current study? In other words, it should be kept in mind that any deficiency in a particular study that has been addressed in one of the remaining studies does not need further discussion. The overall question posed above can be broken into the following questions: 1. Do Choi et al. present a “new view” regarding the logic underlying the book income adjustment issue? If so, what is it? 2. Do they present additional insightful methodological improvements? If so, what are these improvements? 2. Is there a new view? According to Choi et al., their contribution to the logic underlying the managerial response to BIA is that they recognize and emphasize all the implications of a contemporaneous tax http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Contemporary Accounting Research Wiley

Discussion of “Potential Errors in Detection of Earnings Management: Reexamining Studies Investigating the AMT of 1986”

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Abstract

Contemporary Accounting Research Vol. 18 No. 4 (Winter 2001) pp. 615–23 © CAAA Contemporary Accounting Research Choi et al. also state that their paper should be read in conjunction with the original research. I think it is absolutely critical to do so in assessing the contribution of this paper. To assess its contribution, let us ask the following question: What would a reader who has carefully read and understood all the prior studies discussed in the current study learn from the current study? In other words, it should be kept in mind that any deficiency in a particular study that has been addressed in one of the remaining studies does not need further discussion. The overall question posed above can be broken into the following questions: 1. Do Choi et al. present a “new view” regarding the logic underlying the book income adjustment issue? If so, what is it? 2. Do they present additional insightful methodological improvements? If so, what are these improvements? 2. Is there a new view? According to Choi et al., their contribution to the logic underlying the managerial response to BIA is that they recognize and emphasize all the implications of a contemporaneous tax

Journal

Contemporary Accounting ResearchWiley

Published: Dec 1, 2001

References

  • Potential errors in detecting earnings management: Reexamining studies investigating the AMT of 1986
    Choi, Choi; Gramlich, Gramlich; Thomas, Thomas

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