Accepted by K.R. Subramanyam. We thank Patricia Fairfield for her contributions to the paper, as well as Bill Baber, Walt Blacconiere, Bill Brown, Dave Burgstahler, Prem Jain, Chris Jones, Bin Ke, Jim Ohlson, Scott Richardson, D. Shores, and seminar participants at George Washington University, Georgetown University, Michigan State University, University of Washington, Morgan State University, University of Minnesota, Rutgers University–Camden, Suffolk University, Loyola Marymount University, University of New Hampshire, Villanova University, the Financial Economics and Accounting Conference, and the University of Utah Winter Accounting Conference. We also thank Glass Lewis & Co. for the restatement data. Teri Yohn acknowledges the generous support of the PricewaterhouseCoopers Fellowship.
A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin*
Version of Record online: 21 OCT 2011
© 2011 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 29, Issue 1, pages 221–251, Spring 2012 (March)
How to Cite
JANSEN, I. PH., RAMNATH, S. and YOHN, T. L. (2012), A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin. Contemporary Accounting Research, 29: 221–251. doi: 10.1111/j.1911-3846.2011.01093.x
- Issue online: 6 APR 2012
- Version of Record online: 21 OCT 2011
- Accepted manuscript online: 22 MAR 2011 11:30AM EST
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