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Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance

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Beneish, Messod D.
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File URL: http://www.sciencedirect.com/science/article/B6VBG-3SX293N-2/2/884b4231e2d728906fb3a9699da9462c
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Article provided by Elsevier in its journal Journal of Accounting and Public Policy.

Volume (Year): 16 (1997)
Issue (Month): 3 ()
Pages: 271-309
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Handle: RePEc:eee:jappol:v:16:y:1997:i:3:p:271-309

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

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  2. 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)
  3. 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!]
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