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Earnings Management In An Overlapping Generations Model

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Cited by:

  1. Theodore E. Christensen & Adrienna Huffman & Melissa F. Lewis‐Western & Rachel Scott, 2022. "Accruals earnings management proxies: Prudent business decisions or earnings manipulation?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(3-4), pages 536-587, March.
  2. Bertomeu, Jeremy & Magee, Robert P., 2015. "Mandatory disclosure and asymmetry in financial reporting," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 284-299.
  3. Daniel Perez & Vicente Salas-Fumas & Jesus Saurina, 2008. "Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes," European Accounting Review, Taylor & Francis Journals, vol. 17(3), pages 423-445.
  4. Garen Markarian & Juan Santalo´, 2014. "Product Market Competition, Information and Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(5-6), pages 572-599, June.
  5. Heitzman, Shane & Wasley, Charles & Zimmerman, Jerold, 2010. "The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 109-132, February.
  6. Keith J. Crocker & Joel Slemrod, 2007. "The economics of earnings manipulation and managerial compensation," RAND Journal of Economics, RAND Corporation, vol. 38(3), pages 698-713, September.
  7. De Chiara, Alessandro & Livio, Luca, 2017. "The threat of corruption and the optimal supervisory task," Journal of Economic Behavior & Organization, Elsevier, vol. 133(C), pages 172-186.
  8. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
  9. Susan Gensemer & Kiridaran Kanagaretnam, 2004. "Alliances and cost declaration," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 25(3), pages 121-136.
  10. Muhammad Kaleem Khan & Yixuan Qin & Chengsi Zhang, 2022. "Financial structure and earnings manipulation activities in China," The World Economy, Wiley Blackwell, vol. 45(8), pages 2593-2621, August.
  11. Nimisha Kapoor & Sandeep Goel, 2017. "Board Characteristics, Firm Profitability and Earnings Management: Evidence from India," Australian Accounting Review, CPA Australia, vol. 27(2), pages 180-194, June.
  12. Cupertino, César Medeiros & Martinez, Antonio Lopo & da Costa, Newton C.A., 2015. "Earnings manipulations by real activities management and investors’ perceptions," Research in International Business and Finance, Elsevier, vol. 34(C), pages 309-323.
  13. Du, Kai, 2019. "Investor expectations, earnings management, and asset prices," Journal of Economic Dynamics and Control, Elsevier, vol. 105(C), pages 134-157.
  14. Augustine O. Okolie Ph.D, FCA, 2014. "Audit Firm Size and Market Price Per Share of Quoted Companies in Nigeria," International Journal of Business and Social Research, LAR Center Press, vol. 4(5), pages 100-117, May.
  15. Fudenberg, Drew & Tirole, Jean, 1995. "A Theory of Income and Dividend Smoothing Based on Incumbency Rents," Journal of Political Economy, University of Chicago Press, vol. 103(1), pages 75-93, February.
  16. Muhammad Ilyas, Ihtesham Khan, Saima Urooge, 2019. "Earnings Manipulation and the Cost of Capital: Empirical Investigation of Non-Financial Listed Firms of Pakistan," Journal of Management Sciences, Geist Science, Iqra University, Faculty of Business Administration, vol. 6(1), pages 96-104, March.
  17. Alina Beattrice Vladu & Oriol Amat & Dan Dacian Cuzdriorean, 2014. "Truthfulness in accounting: How to discriminate accounting manipulators from non-manipulators," Economics Working Papers 1434, Department of Economics and Business, Universitat Pompeu Fabra.
  18. Alina Beattrice Vladu & Barcelona Spain, 2013. "Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-13.
  19. Xie, Jin, 2020. "Capital-market consequences of asymmetric output-price rigidities," Journal of Monetary Economics, Elsevier, vol. 114(C), pages 221-239.
  20. Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020. "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, vol. 25(2), pages 726-777, June.
  21. Pascal Frantz, 1999. "Discretionary write-downs, write-offs, and other restructuring provisions: a signaling approach," Accounting and Business Research, Taylor & Francis Journals, vol. 29(2), pages 109-121.
  22. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
  23. Petra Nieken & Dirk Sliwka, 2015. "Management Changes, Reputation, and “Big Bath”—Earnings Management," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 24(3), pages 501-522, September.
  24. 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.
  25. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
  26. Emrah Arbak, 2017. "Identifying the provisioning policies of Belgian banks," Working Paper Research 326, National Bank of Belgium.
  27. Fayez A. Elayan & Jingyu Li & Thomas O. Meyer, 2008. "Accounting irregularities, management compensation structure and information asymmetry," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(5), pages 741-760, December.
  28. Ralf Ewert & Alfred Wagenhofer, 2015. "Economic Relations Among Earnings Quality Measures," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 311-355, September.
  29. Bloomfield, Matthew & Gipper, Brandon & Kepler, John D. & Tsui, David, 2021. "Cost shielding in executive bonus plans," Journal of Accounting and Economics, Elsevier, vol. 72(2).
  30. George Serafeim, 2011. "Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 529-571, May.
  31. Ilan Guttman & Iván Marinovic, 2018. "Debt contracts in the presence of performance manipulation," Review of Accounting Studies, Springer, vol. 23(3), pages 1005-1041, September.
  32. Julia Grant & Garen Markarian & Antonio Parbonetti, 2009. "CEO Risk†Related Incentives and Income Smoothing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1029-1065, December.
  33. Ilan Guttman & Ohad Kadan & Eugene Kandel, 2003. "Adding the Noise: A Theory of Compensation-Driven Earnings Management," Discussion Paper Series dp355, The Federmann Center for the Study of Rationality, the Hebrew University, Jerusalem.
  34. Huang, Yichu & Liu, Frank Hong & Qiu, Buhui, 2023. "Credit market development and corporate earnings management: Evidence from banking and branching deregulations," Journal of Financial Stability, Elsevier, vol. 67(C).
  35. Iatridis, George, 2012. "Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market," The British Accounting Review, Elsevier, vol. 44(1), pages 21-35.
  36. Joel S. Demski, 1998. "Performance Measure Manipulation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 261-285, September.
  37. Jeremy Bertomeu & Edwige Cheynel & Edward Xuejun Li & Ying Liang, 2021. "How Pervasive Is Earnings Management? Evidence from a Structural Model," Management Science, INFORMS, vol. 67(8), pages 5145-5162, August.
  38. Yiwei Li & Wei Song & Tingyu Sun & Qingjing Zhang, 2023. "The impact of shareholder litigation risk on income smoothing," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1379-1413, November.
  39. Lin Nan & Xiaoyan Wen, 2019. "Penalties, Manipulation, and Investment Efficiency," Management Science, INFORMS, vol. 65(10), pages 4878-4900, October.
  40. Guthrie, Katherine & Sokolowsky, Jan, 2010. "Large shareholders and the pressure to manage earnings," Journal of Corporate Finance, Elsevier, vol. 16(3), pages 302-319, June.
  41. John M. Abowd & Felipe Balmaceda & David Kaplan., "undated". "Accounting Profits, Market Profits, and the Compensation of Regular Employees," ILADES-UAH Working Papers inv119, Universidad Alberto Hurtado/School of Economics and Business.
  42. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
  43. Armstrong, Christopher S. & Guay, Wayne R. & Weber, Joseph P., 2010. "The role of information and financial reporting in corporate governance and debt contracting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 179-234, December.
  44. Anastasia A. Zakolyukina, 2018. "How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model," Journal of Accounting Research, Wiley Blackwell, vol. 56(1), pages 5-44, March.
  45. L. Ruzhanskaya & S. Lukyanov, 2010. "Dividend Policy of Russian Companies and the Investors Interests," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 3.
  46. Sinclair Davidson & Robert Brooks, 2004. "R&D, Agency Costs and Capital Structure: International Evidence," Econometric Society 2004 Australasian Meetings 59, Econometric Society.
  47. Kraft, Anastasia & Lee, Bong Soo & Lopatta, Kerstin, 2014. "Management earnings forecasts, insider trading, and information asymmetry," Journal of Corporate Finance, Elsevier, vol. 26(C), pages 96-123.
  48. Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang, 2022. "Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1495-1533, April.
  49. Haggard, K. Stephen & Howe, John S. & Lynch, Andrew A., 2015. "Do baths muddy the waters or clear the air?," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 105-117.
  50. Ghosh, Dipankar & Olsen, Lori, 2009. "Environmental uncertainty and managers' use of discretionary accruals," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 188-205, February.
  51. Richard T. Boylan & Bente Villadsen, "undated". "A Bellman's Equation for the Study of Income Smoothing," Computing in Economics and Finance 1996 _009, Society for Computational Economics.
  52. Spagnolo, Giancarlo, 1999. "On Interdependent Supergames: Multimarket Contact, Concavity, and Collusion," Journal of Economic Theory, Elsevier, vol. 89(1), pages 127-139, November.
  53. Baig, Ahmed & DeLisle, R. Jared & Zaynutdinova, Gulnara R., 2022. "Index mutual fund ownership and financial reporting quality," Research in International Business and Finance, Elsevier, vol. 62(C).
  54. Cormier, Denis & Houle, Sylvain & Ledoux, Marie-Josée, 2013. "The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(1), pages 26-38.
  55. Alexis Ngantchou, 2008. "Recentrage du cadre comptable, durcissement de l'environnement fiscal et persistance de la gestion des données comptables : Une étude du comportement des Petites et Moyennes Entreprises camerounaises," Post-Print halshs-00525819, HAL.
  56. Bhandari, Avishek & Golden, Joanna, 2021. "CEO political preference and credit ratings," Journal of Corporate Finance, Elsevier, vol. 68(C).
  57. Baiman, Stanley & Verrecchia, Robert E., 1995. "Earnings and price-based compensation contracts in the presence of discretionary trading and incomplete contracting," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 93-121, July.
  58. Praveen Kumar & Nisan Langberg, 2009. "Corporate fraud and investment distortions in efficient capital markets," RAND Journal of Economics, RAND Corporation, vol. 40(1), pages 144-172, March.
  59. Bo Sun, 2009. "Asset returns with earnings management," International Finance Discussion Papers 988, Board of Governors of the Federal Reserve System (U.S.).
  60. Samuel Jebaraj Benjamin, 2019. "The Effect of Financial Constraints on Audit Fees," Capital Markets Review, Malaysian Finance Association, vol. 27(2), pages 59-87.
  61. Guilong Cai & Wenfei Li & Zhenyang Tang, 2020. "Religion and the Method of Earnings Management: Evidence from China," Journal of Business Ethics, Springer, vol. 161(1), pages 71-90, January.
  62. Jonathan Glover & Carolyn B. Levine, 2019. "Information Asymmetries about Measurement Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 50-71, March.
  63. Xue Wang & Feng Cao & Kangtao Ye, 2018. "Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment," Journal of Business Ethics, Springer, vol. 152(1), pages 253-274, September.
  64. Mohamed Sadok GASSOUMA, 2019. "Abnormal accounting accruals Management by market disciplinary approach: Evidence in Tunisian banks before and after the Arab Revolution," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 8(2), pages 1-2.
  65. Core, John E., 2001. "A review of the empirical disclosure literature: discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 441-456, September.
  66. Goldman, Eitan & Slezak, Steve L., 2006. "An equilibrium model of incentive contracts in the presence of information manipulation," Journal of Financial Economics, Elsevier, vol. 80(3), pages 603-626, June.
  67. Gholamreza Rahimi & Samira Mohammad Amini, 2015. "The Survey of the Relationship between Auditing Quality and the Profitability in the Companies Accepted in Tehran’s Exchange Market," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 100-115, April.
  68. Katherine Guthrie & Illoong Kwon & Jan Sokolowsky, 2017. "What Does CEOs’ Pay-for-Performance Reveal About Shareholders’ Attitude Toward Earnings Overstatements?," Journal of Business Ethics, Springer, vol. 146(2), pages 419-450, December.
  69. Karthik Balakrishnan & Mary Brooke Billings & Bryan Kelly & Alexander Ljungqvist, 2014. "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," Journal of Finance, American Finance Association, vol. 69(5), pages 2237-2278, October.
  70. Kluger, Brian D. & Slezak, Steve L., 2018. "Signal jamming models of fraudulent misreporting and economic prospects: An experimental investigation," Journal of Economic Behavior & Organization, Elsevier, vol. 151(C), pages 254-283.
  71. Elitzur, R. Ramy & Yaari, Varda, 1995. "Executive incentive compensation and earnings manipulation in a multi-period setting," Journal of Economic Behavior & Organization, Elsevier, vol. 26(2), pages 201-219, March.
  72. Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad, 2022. "Real earnings management: A review of the international literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4279-4344, December.
  73. Balaciu Diana Elisabeta & Vladu Alina Beattrice, 2010. "Creative Accounting - Players And Their Gains And Loses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 813-819, December.
  74. Jagriti Srivastava & Pankaj Kumar Baag, 2019. "Positive Accounting Theory, Agency Costs And Accountng Regulation," Working papers 346, Indian Institute of Management Kozhikode.
  75. DeFond, Mark L., 2010. "Earnings quality research: Advances, challenges and future research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 402-409, December.
  76. Günter Strobl, 2013. "Earnings Manipulation and the Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 51(2), pages 449-473, May.
  77. G. Geoffrey Booth & Ayfer Gurun, 2015. "Earnings Smoothing, Momentum and Statistical Arbitrage: Global Evidence," Business and Economic Research, Macrothink Institute, vol. 5(2), pages 48-65, December.
  78. Lamia Chourou, 2020. "Does Religiosity Matter to Value Relevance? Evidence from U.S. Banking Firms," Journal of Business Ethics, Springer, vol. 162(3), pages 675-697, March.
  79. Martin Walker, 2013. "How far can we trust earnings numbers? What research tells us about earnings management," Accounting and Business Research, Taylor & Francis Journals, vol. 43(4), pages 445-481, August.
  80. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2014. "Information Consequences of Accounting Conservatism," European Accounting Review, Taylor & Francis Journals, vol. 23(2), pages 173-198, June.
  81. Juhendra Debbarma & Chinmoy Roy, 2023. "Effects of Corporate Governance on Creative Accounting Practices: Evidence from NSE-listed Companies in India," Indian Journal of Corporate Governance, , vol. 16(1), pages 52-78, June.
  82. Langberg, Nisan & Sivaramakrishnan, K., 2008. "Voluntary disclosures and information production by analysts," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 78-100, September.
  83. Jiajun Jiang & Qi Liu & Bo Sun, 2020. "Investor Sentiment and the (Discretionary) Accrual-return Relation," International Finance Discussion Papers 1300, Board of Governors of the Federal Reserve System (U.S.).
  84. Bill Hu & Joon Ho Hwang & Christine Jiang, 2014. "The Impact of Earnings Guidance Cessation on Information Asymmetry," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 73-99, January.
  85. Stephan Leitner, 2014. "A simulation analysis of interactions among intended biases in costing systems and their effects on the accuracy of decision-influencing information," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 22(1), pages 113-138, March.
  86. Lemma, Tesfaye T. & Negash, Minga & Mlilo, Mthokozisi & Lulseged, Ayalew, 2018. "Institutional ownership, product market competition, and earnings management: Some evidence from international data," Journal of Business Research, Elsevier, vol. 90(C), pages 151-163.
  87. Paul E. Fischer & Phillip C. Stocken, 2004. "Effect of Investor Speculation on Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 42(5), pages 843-870, December.
  88. Jongjaroenkamol, Prasart & Laux, Volker, 2017. "Insider versus outsider CEOs, executive compensation, and accounting manipulation," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 253-261.
  89. Emrah Arbak, 2017. "Identifying the provisioning policies of Belgian banks," Working Paper Research 326, National Bank of Belgium.
  90. Michael Seamer, 2014. "Does Effective Corporate Facilitate Continuous Market Disclosure?," Australian Accounting Review, CPA Australia, vol. 24(2), pages 111-126, June.
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  94. Juan Carlos Navarro-García & Antonia Madrid-Guijarro, 2014. "The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS," Australian Accounting Review, CPA Australia, vol. 24(2), pages 154-170, June.
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  96. Imen Khanchel El Mehdi, 2014. "Accrual and cash flow anomalies in diversified firms: Impact of segment portfolio management," Working Papers 2014-76, Department of Research, Ipag Business School.
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  102. Anne Beyer & Ilan Guttman & Iván Marinovic, 2014. "Optimal Contracts with Performance Manipulation," Journal of Accounting Research, Wiley Blackwell, vol. 52(4), pages 817-847, September.
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  122. Augustine O. Okolie Ph.D, FCA, 2014. "Audit Firm Size and Market Price Per Share of Quoted Companies in Nigeria," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(5), pages 100-117, May.
  123. 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.
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  125. Shirley J. Ho & Hao-Chang Sung, 2012. "The Informational and Strategic Impacts of Real Earnings Management," Annals of Economics and Finance, Society for AEF, vol. 13(2), pages 355-380, November.
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  129. Vasilescu, Camelia & Millo, Yuval, 2016. "Do industrial and geographic diversifications have different effects on earnings management? Evidence from UK mergers and acquisitions," International Review of Financial Analysis, Elsevier, vol. 46(C), pages 33-45.
  130. Kihoon Hong & Jinhee Kim & So Yean Kwack, 2022. "External Monitoring, ESG, and Information Content of Discretionary Accruals," Sustainability, MDPI, vol. 14(13), pages 1-15, June.
  131. Roland K�nigsgruber, 2012. "Capital Allocation Effects of Financial Reporting Regulation and Enforcement," European Accounting Review, Taylor & Francis Journals, vol. 21(2), pages 283-296, August.
  132. Seraina C. Anagnostopoulou & Andrianos E. Tsekrekos, 2017. "The effect of financial leverage on real and accrual-based earnings management," Accounting and Business Research, Taylor & Francis Journals, vol. 47(2), pages 191-236, February.
  133. Espahbodi, Reza & Liu, Nan & Weigand, Robert A., 2022. "Opportunistic earnings management or performance-related effects? Evidence from dividend-paying firms," Global Finance Journal, Elsevier, vol. 54(C).
  134. Lin, Boqiang & Wu, Nan, 2022. "Do heterogeneous oil price shocks really have different effects on earnings management?," International Review of Financial Analysis, Elsevier, vol. 79(C).
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