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There are 9129 results for: content related to: Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation *

  1. Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto

    Journal of Accounting Research

    Volume 43, Issue 4, September 2005, Pages: 557–592, CINDY DURTSCHI and PETER EASTON

    Article first published online : 21 JUN 2005, DOI: 10.1111/j.1475-679X.2005.00182.x

  2. Analyst vs. Market Forecasts of Earnings Management to Avoid Small Losses

    Journal of Business Finance & Accounting

    Volume 39, Issue 5-6, June/July 2012, Pages: 649–674, Michael Eames and Yongtae Kim

    Article first published online : 30 MAY 2012, DOI: 10.1111/j.1468-5957.2012.02289.x

  3. Discussion of “The Shapes of Scaled Earnings Histograms are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings Per Share”

    Contemporary Accounting Research

    Volume 31, Issue 2, Summer 2014, Pages: 522–530, David Burgstahler

    Article first published online : 15 MAY 2014, DOI: 10.1111/1911-3846.12054

  4. The supply of and demand for accounting information

    Economics of Transition

    Volume 15, Issue 2, April 2007, Pages: 257–283, Igor Goncharov and Jochen Zimmermann

    Article first published online : 27 MAR 2007, DOI: 10.1111/j.1468-0351.2007.00289.x

  5. An analysis of the reasons for the asymmetries surrounding earnings benchmarks

    Accounting & Finance

    Volume 50, Issue 3, September 2010, Pages: 529–554, Bruce K. Bennett and Michael E. Bradbury

    Article first published online : 17 AUG 2010, DOI: 10.1111/j.1467-629X.2009.00340.x

  6. Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions

    Journal of Accounting Research

    Volume 47, Issue 5, December 2009, Pages: 1249–1281, CINDY DURTSCHI and PETER EASTON

    Article first published online : 17 JUL 2009, DOI: 10.1111/j.1475-679X.2009.00347.x

  7. A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin

    Contemporary Accounting Research

    Volume 29, Issue 1, Spring 2012 (March), Pages: 221–251, IVO PH. JANSEN, SUNDARESH RAMNATH and TERI LOMBARDI YOHN

    Article first published online : 21 OCT 2011, DOI: 10.1111/j.1911-3846.2011.01093.x

  8. Is ‘benchmark beating’ by Australian firms evidence of earnings management?

    Accounting & Finance

    Volume 45, Issue 4, December 2005, Pages: 553–576, Jeff Coulton, Sarah Taylor and Stephen Taylor

    Article first published online : 2 DEC 2005, DOI: 10.1111/j.1467-629X.2005.00145.x

  9. Insider Trading and Earnings Management in Distressed Firms

    Contemporary Accounting Research

    Volume 29, Issue 1, Spring 2012 (March), Pages: 191–220, Messod D. Beneish, Eric Press and Mark E. Vargus

    Article first published online : 19 JUL 2011, DOI: 10.1111/j.1911-3846.2011.01084.x

  10. A Theory on the Discontinuity in Earnings Distributions

    Contemporary Accounting Research

    Volume 31, Issue 2, Summer 2014, Pages: 469–497, Wei Li

    Article first published online : 14 JAN 2014, DOI: 10.1111/1911-3846.12034

  11. The Market's Reaction to Unexpected Earnings Thresholds

    Journal of Business Finance & Accounting

    Volume 38, Issue 1-2, January/March 2011, Pages: 34–57, Don Herrmann, Ole-Kristian Hope, Jeff L. Payne and Wayne B. Thomas

    Article first published online : 14 MAR 2011, DOI: 10.1111/j.1468-5957.2010.02230.x

  12. Overvalued equity, benchmark beating and unexpected accruals

    Accounting & Finance

    Jeffrey J. Coulton, Naibuka Saune and Stephen L. Taylor

    Article first published online : 28 MAR 2014, DOI: 10.1111/acfi.12077

  13. Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-only Earnings

    Journal of International Financial Management & Accounting

    Volume 20, Issue 3, Autumn 2009, Pages: 199–239, Akinobu Shuto

    Article first published online : 27 AUG 2009, DOI: 10.1111/j.1467-646X.2009.01031.x

  14. The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter?

    Journal of Business Finance & Accounting

    Volume 38, Issue 1-2, January/March 2011, Pages: 58–94, Vasiliki Athanasakou, Norman C. Strong and Martin Walker

    Article first published online : 19 DEC 2010, DOI: 10.1111/j.1468-5957.2010.02219.x

  15. The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share

    Contemporary Accounting Research

    Volume 31, Issue 2, Summer 2014, Pages: 498–521, Bjorn N. Jorgensen, Yong Gyu Lee and Steve Rock

    Article first published online : 10 OCT 2013, DOI: 10.1111/1911-3846.12020

  16. Meeting or Missing Earnings Benchmarks: The Role of CEO Integrity

    Journal of Business Finance & Accounting

    Volume 40, Issue 3-4, April/May 2013, Pages: 373–398, Yuping Jia

    Article first published online : 7 MAR 2013, DOI: 10.1111/jbfa.12014

  17. Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China

    Contemporary Accounting Research

    Volume 29, Issue 2, Summer 2012 (June), Pages: 538–562, XIANJIE HE, T.J. WONG and DANQING YOUNG

    Article first published online : 17 NOV 2011, DOI: 10.1111/j.1911-3846.2011.01113.x

  18. Distress Risk, Growth and Earnings Quality

    Abacus

    Volume 47, Issue 2, June 2011, Pages: 158–181, ANDREAS CHARITOU, NEOPHYTOS LAMBERTIDES and LENOS TRIGEORGIS

    Article first published online : 1 JUN 2011, DOI: 10.1111/j.1467-6281.2011.00337.x

  19. Earnings Management in Australian Corporations

    Australian Accounting Review

    Volume 21, Issue 3, September 2011, Pages: 205–221, Mark Wilson

    Article first published online : 14 SEP 2011, DOI: 10.1111/j.1835-2561.2011.00138.x

  20. Labor Unions and Management’s Incentive to Signal a Negative Outlook

    Contemporary Accounting Research

    Volume 30, Issue 1, Spring 2013 (March), Pages: 14–41, Francesco Bova

    Article first published online : 14 AUG 2012, DOI: 10.1111/j.1911-3846.2012.01160.x