Accepted by John Wild. This paper was presented at the 1995 CAR Conference, generously supported by Alberta's Chartered Accountants through the Accounting Education Foundation of Alberta, the Canadian Institute of Chartered Accountants, the Ernst & Young Foundation, the CGA Canada Research Foundation, the Peat Marwick Thorne Educational Foundation, the Society of Management Accountants of Canada, and the University of Alberta. We thank Jim Jiambalvo and two anonymous referees for their suggestions. We also thank workshop participants at University of British Columbia, Columbia University, the Financial Decision and Control Conference at the Harvard Business School, Hong-Kong Institute of Science and Technology, University of Maryland, Ohio State, University of Pennsylvania, University of Washington, Seattle, University of Wisconsin -Madison, Southern Methodist University, Vanderbilt University, the American Accounting Association Meetings and the tenth annual Contemporary Accounting Research Conference for valuable comments. Any errors are our own We gratefully acknowledge funding by the Division of Research, Harvard Business School and a Faculty Research Grant from the University of Pennsylvania. We thank Brian Ear for diligent research assistance, I/B/E/S International Inc. for analyst forecast data and Paul Asquith and Lisa Meulbroek for providing us with short interest data.
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
Article first published online: 20 APR 2010
1996 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 13, Issue 1, pages 1–36, Spring 1996
How to Cite
DECHOW, P. M., SLOAN, R. G. and SWEENEY, A. P. (1996), Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research, 13: 1–36. doi: 10.1111/j.1911-3846.1996.tb00489.x
- Issue published online: 20 APR 2010
- Article first published online: 20 APR 2010
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