This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Debt covenant violation and manipulation of accruals

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
DeFond, Mark L.
Jiambalvo, James
Abstract

No abstract is available for this item.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.sciencedirect.com/science/article/B6V87-458XNFV-13/2/719c195d42edab27885e17ca253d436f
File Format:
File Function:
Download Restriction: Full text for ScienceDirect subscribers only

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Publisher Info
Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 17 (1994)
Issue (Month): 1-2 (January)
Pages: 145-176
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176

Contact details of provider:
Web page: http://www.elsevier.com/locate/jae

For technical questions regarding this item, or to correct its listing, contact: (Heidi Boesdal).

Related research
Keywords:

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Sung Kwon & Qin Yin & Jongsoo Han, 2006. "The effect of differential accounting conservatism on the “over-valuation” of high-tech firms relative to low-tech firms," Review of Quantitative Finance and Accounting, Springer, vol. 27(2), pages 143-173, September. [Downloadable!] (restricted)
  2. Mark Bauman & Kenneth Shaw, 2006. "Stock option compensation and the likelihood of meeting analysts' quarterly earnings targets," Review of Quantitative Finance and Accounting, Springer, vol. 26(3), pages 301-319, May. [Downloadable!] (restricted)
  3. DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," Les Cahiers de Recherche 810, HEC Paris. [Downloadable!]
  4. Jyrki Niskanen, Matti Keloharju, 2000. "Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms," European Accounting Review, Taylor and Francis Journals, vol. 9(3), pages 443-452, September. [Downloadable!] (restricted)
  5. Bikki Jaggi & Chen-lung Chin & Hsiou-wei William Lin & Picheng Lee, 2006. "Earnings forecast disclosure regulation and earnings management: evidence from Taiwan IPO firms," Review of Quantitative Finance and Accounting, Springer, vol. 26(3), pages 275-299, May. [Downloadable!] (restricted)
  6. Ali Anvary Rostamy & Mohammad Aghaee & Vahid Biglari, 2008. "Empirical Investigation of the Ability of Sensitivity of Stock Prices to Earnings News in Predicting Earnings Management and Management Forecast Errors," Asia-Pacific Financial Markets, Springer, vol. 15(3), pages 209-228, December. [Downloadable!] (restricted)
  7. Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CETE Discussion Papers 0609, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
  8. Zhaoyang Gu & Chi-Wen Lee & Joshua Rosett, 2005. "What Determines the Variability of Accounting Accruals?," Review of Quantitative Finance and Accounting, Springer, vol. 24(3), pages 313-334, May. [Downloadable!] (restricted)
  9. Johnson, Marilyn F. & Nelson, Karen K. & Frankel, Richard M., 2002. "The Relation Between Auditor's Fees for Non-audit Services and Earnings Quality," Research Papers 1696r, Stanford University, Graduate School of Business. [Downloadable!]
  10. Denis Cormier, Michel Magnan, Bernard Morard, 2000. "The contractual and value relevance of reported earnings in a dividend-focused environment," European Accounting Review, Taylor and Francis Journals, vol. 9(3), pages 387-417, September. [Downloadable!] (restricted)
  11. Oriol Amat & Oscar Elvira & Petya Platikanova, 2008. "Earnings Management and Audit Adjustments: An Empirical Study of IBEX 35 Constituents," Economics Working Papers 1129, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
  12. Sharad Asthana & Steven Balsam, . "Determinants Of Outside Director Turnover," Working Papers 0023, College of Business, University of Texas at San Antonio. [Downloadable!]
  13. B. Gill de Albornoz Noguer & M. Illueca Muñoz, 2004. "Comparing abnormal accruals models: a non-parametric approach," Applied Economics, Taylor and Francis Journals, vol. 36(13), pages 1455-1460, July. [Downloadable!] (restricted)
  14. Larry D. Wall & Pamela P. Peterson, 1996. "Banks' responses to binding regulatory capital requirements," Economic Review, Federal Reserve Bank of Atlanta, issue Mar, pages 1-17. [Downloadable!]
  15. B. Gill de Albornoz & José J. Alcarria, 2003. "Analysis and diagnosis of income smoothing in Spain," European Accounting Review, Taylor and Francis Journals, vol. 12(3), pages 443-463, September. [Downloadable!] (restricted)
  16. Illoong Kwon & Katherine Guthrie & Jan Sokolowsky, 2008. "On the Objective of Corporate Boards: Theory and Evidence," Discussion Papers 08-08, University at Albany, SUNY, Department of Economics. [Downloadable!]
  17. Christof Beuselinck & Marc Deloof & Sophie Manigart, 2004. "Venture Capital, Private Equity and Earnings Quality," Vlerick Leuven Gent Management School Working Paper Series 2004-02, Vlerick Leuven Gent Management School. [Downloadable!]
    Other versions:
  18. Delgado, María del Mar & Castrillo Lara, Luis, 2001. "Detecting earnings management in a Spanish context," Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas". Working Papers "New Trends on Business Administration". 2001-09, Interuniversitary Doctorate Program "New Trends on Business Administration", Universities of Valladolid, Burgos and Salamanca (Spain). Programa de Doctorado Interuniversitario "Nuevas Tendencias en Di. [Downloadable!]
  19. Maijoor,Steven & Vanstraelen,Ann, 2002. "Earnings Management: The Effects of National Audit Environment, Audit Quality and International Capital Markets," Research Memoranda 070, Maastricht : METEOR, Maastricht Research School of Economics of Technology and Organization. [Downloadable!]
  20. Jinhan Pae, 2005. "Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals," Review of Quantitative Finance and Accounting, Springer, vol. 24(1), pages 5-22, January. [Downloadable!] (restricted)
  21. Juan Monterrey Mayoral & Amparo Sánchez-Segura, 2007. "Rotación y dependencia económica de los auditores: sus efectos sobre la calidad del resultado en las compañías cotizadas españolas," Investigaciones Economicas, Fundación SEPI, vol. 31(1), pages 119-159, January. [Downloadable!]
  22. Yu-Shu Cheng & Yi-Pei Liu, 2008. "Does a change in debt structure matter in earnings management? --the application of nonlinear panel threshold test," Economics Bulletin, Economics Bulletin, vol. 13(4), pages 1-10. [Downloadable!]
  23. José J. Alcarria Jaime & Belén Gill de Albornoz Noguer, 2004. "Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context," European Accounting Review, Taylor and Francis Journals, vol. 13(1), pages 73-104, May. [Downloadable!] (restricted)
Statistics
Access and download statistics

Did you know? Want to help out with this project? Look for volunteer opportunities.

This page was last updated on 2009-12-3.


This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.