Table of contents
Earnings management: a perspective
Messod D. BeneishCompares three definitions of earnings management used by accounting researchers and three methods of estimating it: aggregate accruals, specific accruals and discontinuities in…
The impact of free cash flow, financial leverage and accounting regulation on earnings management in Australia’s “old” and “new” economies
Stewart Jones, Rohit SharmaOutlines the rapid growth of “new economy” companies in Australia and compares their levels of earnings management with “old economy” firms, using data on all Australian listed…
Market reactions to repeat preannouncements
Leonard C. SofferReviews the literature on earnings preannouncements (EPs) and investigates their use as a communication strategy and the difference in investor’s reactions to occasional, regular…
Earnings management and auditor conservatism: effects of SEC enforcement actions
James W. Bannister, David N. WiestOutlines previous research into the factors influencing managers’ choice of accounting procedures and auditors’ acceptance of them, including regulatory action by the US…
Growth opportunities and earnings management
Fouad AlNajjar, Ahmed Riahi‐BelkaouiUses previous research on firms’ potential investment (i.e. growth) opportunities, profitability and political cost/risk to suggest that a high level of growth opportunities may…
The impact of multinationality on the informativeness of earnings and accounting choices
Ahmed Riahi‐Belkaoui, Ronald D. PicurDiscusses three theories on the link between multinationality and investment value (internalization, imperfect world capital markets and managerial objectives) and develops…
ISSN:
0307-4358e-ISSN:
1758-7743ISSN-L:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson