Discussion of “Earnings Management and the RevelationPrinciple”
Author
Abstract
Suggested Citation
DOI: 10.1023/A:1009668031268
Download full text from publisher
As the access to this document is restricted, you may want to
for a different version of it.References listed on IDEAS
- 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.
- Fudenberg, Drew & Tirole, Jean, 1994. "A Theory of Income and Dividend Smoothing Based on Incumbency Rents," IDEI Working Papers 34, Institut d'Économie Industrielle (IDEI), Toulouse.
- Tirole, Jean & Fudenberg, Drew, 1995. "A Theory of Income and Dividend Smoothing Based on Incumbency Rents," Scholarly Articles 3160494, Harvard University Department of Economics.
- Myerson, Roger B, 1979.
"Incentive Compatibility and the Bargaining Problem,"
Econometrica, Econometric Society, vol. 47(1), pages 61-73, January.
- Roger B. Myerson, 1977. "Incentive Compatability and the Bargaining Problem," Discussion Papers 284, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
- Dye, Ra, 1988. "Earnings Management In An Overlapping Generations Model," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 26(2), pages 195-235.
- Thomas D. Fields & Srinivasan Rangan & S. Ramu Thiagarajan, 1998. "An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry," Review of Accounting Studies, Springer, vol. 3(1), pages 103-130, March.
- Christensen, J, 1982. "The Determination Of Performance Standards And Participation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 20(2), pages 589-603.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Anil Arya & Jonathan Glover & Shyam Sunder, 1998. "Earnings Management and the Revelation Principle," Review of Accounting Studies, Springer, vol. 3(1), pages 7-34, March.
- Spagnolo, Giancarlo, 2005.
"Managerial incentives and collusive behavior,"
European Economic Review, Elsevier, vol. 49(6), pages 1501-1523, August.
- Spagnolo, Giancarlo, 2004. "Managerial Incentives and Collusive Behaviour," CEPR Discussion Papers 4506, C.E.P.R. Discussion Papers.
- Anastasia A. Zakolyukina, 2018. "How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 56(1), pages 5-44, March.
- 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.
- Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina, 2006. "Earnings and capital management in alternative loan loss provision regulatory regimes," Working Papers 0614, Banco de España.
- 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.
- Craig J. Chapman & Thomas J. Steenburgh, 2011.
"An Investigation of Earnings Management Through Marketing Actions,"
Management Science, INFORMS, vol. 57(1), pages 72-92, January.
- Craig J. Chapman & Thomas J. Steenburgh, 2008. "An Investigation of Earnings Management Through Marketing Actions," Harvard Business School Working Papers 08-073, Harvard Business School, revised Feb 2009.
- Chi-Wen Jevons Lee & Laura Yue Li & Heng Yue, 2006. "Performance, Growth and Earnings Management," Review of Accounting Studies, Springer, vol. 11(2), pages 305-334, September.
- 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.
- Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
- Spagnolo, Giancarlo, 1999.
"On Interdependent Supergames: Multimarket Contact, Concavity, and Collusion,"
Journal of Economic Theory, Elsevier, vol. 89(1), pages 127-139, November.
- Spagnolo, G., 1999. "On Interdependent Supergames: Multimarket Contact, Concavity, and Collusion," Cambridge Working Papers in Economics 9914, Faculty of Economics, University of Cambridge.
- Hervé Stolowy & Gaetan Breton, 2000.
"A Framework for the Classification of Accounts Manipulations,"
Working Papers
hal-00597249, HAL.
- STOLOWY, Herve & BRETON, Gaetan, 2000. "A framework for the classification of accounts manipulations," HEC Research Papers Series 708, HEC Paris.
- Louis, Henock & Robinson, Dahlia, 2005. "Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 361-380, June.
- Joshua Ronen & Varda (Lewinstein) Yaari, 2007. "Demand for the truth in principal–agent relationships," Review of Accounting Studies, Springer, vol. 12(1), pages 125-153, March.
- 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.
- George Serafeim, 2011. "Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 49(2), pages 529-571, May.
- Dye, Ronald A., 2001. "An evaluation of "essays on disclosure" and the disclosure literature in accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 181-235, December.
- 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.
- Ralf Ewert & Alfred Wagenhofer, 2015. "Economic Relations Among Earnings Quality Measures," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 311-355, September.
- François-Régis Puyou, 2014. "Ordering collective performance manipulation practices: How do leaders manipulate financial reporting figures in conglomerates?," Post-Print hal-01069276, HAL.
- 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.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:reaccs:v:3:y:1998:i:1:d:10.1023_a:1009668031268. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.
Printed from https://ideas.repec.org/a/spr/reaccs/v3y1998i1d10.1023_a1009668031268.html