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Political cost incentives for earnings management in the cable television industry

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  • Key, Kimberly Galligan
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    File URL: http://www.sciencedirect.com/science/article/B6V87-3SX4NW9-5/2/5e309311391f4b6e2c5d6e16b129c957
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    Bibliographic Info

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

    Volume (Year): 23 (1997)
    Issue (Month): 3 (November)
    Pages: 309-337

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    Handle: RePEc:eee:jaecon:v:23:y:1997:i:3:p:309-337

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    Web page: http://www.elsevier.com/locate/jae

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    Cited by:
    1. Vander Bauwhede, Heidi & Willekens, Marleen, 1998. "Earnings management and institutional differences Literature review and discussion," Open Access publications from Katholieke Universiteit Leuven urn:hdl:123456789/220853, Katholieke Universiteit Leuven.
    2. Xie, Biao & Davidson, Wallace III & DaDalt, Peter J., 2003. "Earnings management and corporate governance: the role of the board and the audit committee," Journal of Corporate Finance, Elsevier, vol. 9(3), pages 295-316, June.
    3. Gill-de-Albornoz, Belen & Illueca, Manuel, 2005. "Earnings management under price regulation: Empirical evidence from the Spanish electricity industry," Energy Economics, Elsevier, vol. 27(2), pages 279-304, March.
    4. Hany Kamel & Said Elbanna, 2010. "Assessing the perceptions of the quality of reported earnings in Egypt," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(1), pages 32-52, January.
    5. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    6. Carlos Noronha & Yun Zeng & Gerald Vinten, 2008. "Earnings management in China: an exploratory study," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(4), pages 367-385, May.
    7. Othman, Hakim Ben & Zeghal, Daniel, 2006. "A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases," The International Journal of Accounting, Elsevier, vol. 41(4), pages 406-435, 012.
    8. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.

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