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Authors: 226,776
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SSRN eLibrary Search Results
JEL Code: M4
5,295,187 Total downloads
Showing Papers 4,461 - 4,510 of 13,026
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Incl. Electronic Paper Earnings Management in the Context of Fair Value Accounting: Adjusting the Modified Jones Model to Fair Value Accounting
Changling Chen and Corinna Ewelt-Knauer
University of Waterloo - School of Accounting and Finance and University of Muenster
Date Posted: February 11, 2013
Last Revised: May 03, 2013
Working Paper Series
152 downloads

Earnings Management in the Electric Utility Industry
Asia-Pacific J of Accounting & Economics, Vol. 8, No. 2, December 2001
 Wonsun D. Paek
Sungkyunkwan University
Date Posted: December 04, 2001
Accepted Paper Series

Incl. Electronic Paper Earnings Management in the UK: Managerial Share Ownership, Minority Shareholder Protection and Discretionary Accruals
 Sebastian Bos , Andrew Pendleton and Steve Toms
University of York (UK) - The York Management School , University of York (UK) and University of Leeds - Leeds University Business School (LUBS)
Date Posted: January 28, 2011
Last Revised: April 21, 2013
Working Paper Series
343 downloads

Earnings Management of Chemical Firms in Response to Political Costs from Environmental Legislation
Journal of Accounting, Auditing & Finance, Vol. 12, No. 1, Winter 1997
 Steven F. Cahan , Betty M. Chavis and Richard G. Elmendorf
University of Auckland Business School , California State University, Fullerton - Mihaylo College of Business & Economics and University of Wyoming - College of Business - Department of Economics and Finance
Date Posted: October 20, 2000
Accepted Paper Series

Incl. Electronic Paper Earnings Management of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act
Auditing: A Journal of Practice & Theory, Forthcoming
 Kam C. Chan , Barbara R. Farrell and Picheng Lee
Pace University , Pace University - Lubin School of Business and Pace University - Department of Accounting
Date Posted: December 26, 2007
Accepted Paper Series
906 downloads

Earnings Management of Firms Subjected to price Regulation: A Longitudinal and Cross-Sectional Investigation
 Stephen Lim and Zoltan Matolcsy
University of Technology, Sydney and University of Technology, Sydney
Date Posted: June 25, 1998
Working Paper Series

Incl. Electronic Paper Earnings Management or Forecast Guidance to Meet Analyst Expectations?
Accounting and Business Research, Vol. 39, No. 1, pp. 3-35, 2008
 Vasiliki E. Athanasakou , Norman C. Strong and Martin Walker
London School of Economics & Political Science (LSE) - Department of Accounting , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: April 05, 2009
Accepted Paper Series
408 downloads

Incl. Electronic Paper Earnings Management Prior to Stock Option Grants
 Steven Balsam , Lucy Huajing Chen and Srinivasan Sankaraguruswamy
Temple University - Department of Accounting , Villanova University and National University of Singapore (NUS) - Department of Accounting
Date Posted: May 21, 2003
Working Paper Series
1135 downloads

Incl. Electronic Paper Earnings Management Relations of Accruals Components: A Multi-Period Setting
 Ervin L. Black Sr. and Brian W. McCulloch
Brigham Young University - Marriott School of Management and New Zealand Treasury
Date Posted: December 07, 2003
Working Paper Series
745 downloads

Incl. Electronic Paper Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?
 Brad Badertscher , John D. Phillips , Morton Pincus and Sonja O. Rego
University of Notre Dame , University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: June 28, 2007
Last Revised: October 19, 2008
Working Paper Series
720 downloads

Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?
Accounting Review, 2009
 Brad Badertscher , John D. Phillips , Morton Pincus and Sonja O. Rego
University of Notre Dame , University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: October 18, 2008
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Management Surrounding CEO Changes
Accounting and Finance, Vol. 42, pp. 169-193, 2002
 Peter Alfred Wells
University of Technology, Sydney - School of Accounting, Faculty of Business
Date Posted: January 08, 2003
Accepted Paper Series
21 downloads

Incl. Electronic Paper Earnings Management Through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002
Contemporary Accounting Research, Vol. 25, No. 2, 2008
 Kirsten A. Cook , George Ryan Huston and Thomas C. Omer
University of Arizona - Department of Accounting , University of South Florida - School of Accountancy and Texas A&M University (TAMU) - Department of Accounting
Date Posted: April 27, 2006
Last Revised: February 26, 2008
Working Paper Series
1012 downloads

Incl. Electronic Paper Earnings Management Through Real Activities Manipulation
 Sugata Roychowdhury
Boston College
Date Posted: December 19, 2003
Working Paper Series
3708 downloads

Incl. Electronic Paper Earnings Management Through Transaction Structuring: Contingent Convertible Debt and Diluted EPS
 Carol A. Marquardt and Christine I. Wiedman
CUNY – Baruch College and University of Waterloo
Date Posted: March 08, 2004
Working Paper Series
942 downloads

Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted EPS
Journal of Accounting Research, Vol. 43, No. 2, May 2005
 Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and CUNY – Baruch College
Date Posted: December 29, 2004
Accepted Paper Series

Earnings Management to Avoid Earnings Declines Across Publicly and Privately Held Banks
The Accounting Review, July 2002
 Anne Beatty , Bin Ke and Kathy R. Petroni
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Nanyang Technological University and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: March 14, 2002
Accepted Paper Series

Earnings Management to Avoid Earnings Decreases and Losses
Journal of Accounting and Economics, Vol. 24, No. 1, 1997
 David Burgstahler and Ilia D. Dichev
University of Washington - Department of Accounting and Emory University - Goizueta Business School
Date Posted: September 17, 1997
Accepted Paper Series

Incl. Electronic Paper Earnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan
 Kazuyuki Suda and Akinobu Shuto
Waseda University and Kobe University - Research Institute for Economics and Business Administration
Date Posted: April 14, 2005
Working Paper Series
892 downloads

Earnings Management to Avoid Losses and Earnings Decreases
 David Burgstahler and Ilia D. Dichev
University of Washington - Department of Accounting and Emory University - Goizueta Business School
Date Posted: February 25, 1998
Working Paper Series

Incl. Electronic Paper Earnings Management to Avoid Losses with Positive, Negative, Large and Small Discretionary Accruals
 David G. Harris and Linna Shi
Syracuse University - Joseph I. Lubin School of Accounting and State University of New York at Binghamton - School of Management
Date Posted: June 20, 2011
Working Paper Series
354 downloads

Incl. Electronic Paper Earnings Management to Avoid Negative Earnings Surprises in Periods Following Insider Sales
 Peggy Weber
University of Illinois at Chicago
Date Posted: October 03, 2005
Working Paper Series
100 downloads

Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-Only Earnings
Journal of International Financial Management & Accounting, 2009
 Akinobu Shuto
Kobe University - Research Institute for Economics and Business Administration
Date Posted: September 12, 2005
Last Revised: May 27, 2009
Accepted Paper Series

Incl. Electronic Paper Earnings Management to Exceed Thresholds: Evidence from Singapore and Thailand
 Charlie Charoenwong and Pornsit Jiraporn
Nanyang Technological University (NTU) and Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand
Date Posted: March 10, 2008
Working Paper Series
296 downloads

Earnings Management to Meet Earnings Benchmarks: Evidence from Japan
FOCUS ON FINANCE AND ACCOUNTING RESEARCH, M. Neelan, ed., Nova Science Publishing Inc., August, 2006
 Kazuyuki Suda and Akinobu Shuto
Waseda University and Kobe University - Research Institute for Economics and Business Administration
Date Posted: September 22, 2006
Accepted Paper Series

Earnings Management to Minimize Superfund Cleanup and Transaction Costs
Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
 Derek Johnston and Steve Rock
Colorado State University - Department of Accounting and University of Colorado at Boulder - Department of Accounting
Date Posted: May 19, 2005
Accepted Paper Series

Incl. Electronic Paper Earnings Management to Tunnel: Evidence from China's Listed Companies
EFMA 2004 Basel Meetings Paper
 Qiao Liu and Joe Zhou Lu
University of Hong Kong - School of Economics and Finance and University of Hong Kong - School of Business
Date Posted: April 30, 2004
Working Paper Series
1479 downloads

Earnings Management under German GAAP versus IFRS
European Accounting Review, Vol. 14, No. 1, 2005
 Brenda Van Tendeloo and Ann Vanstraelen
University of Antwerp- Faculty of Applied Economics and University of Antwerp - Faculty of Applied Economics
Date Posted: March 16, 2005
Accepted Paper Series

Earnings Management using Classification Shifting: An Examination of Core Earnings and Special Items
Accounting Review, May 2006
 Sarah E. McVay
University of Washington
Date Posted: November 04, 2005
Accepted Paper Series

Incl. Electronic Paper Earnings Management Using Classification Shifting: an Examination of Core Earnings and Special Items
The Accounting Review, Vol. 81, pp. 501-531, 2006
Sarah E. McVay
University of Washington
Date Posted: July 28, 2005
Last Revised: March 08, 2010
Accepted Paper Series
752 downloads

Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS 109
Contemporary Accounting Research, Vol. 20, No. 3, Fall 2003
Catherine M. Schrand and M.H. Franco Wong
University of Pennsylvania - Accounting Department and INSEAD
Date Posted: July 22, 2003
Accepted Paper Series

Incl. Electronic Paper Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia
 Igor Goncharov and Jochen Zimmermann
WHU - Otto Beisheim School of Management and University of Bremen - Faculty of Business Studies and Economics
Date Posted: November 26, 2004
Working Paper Series
502 downloads

Earnings Management, Antitrust Investigations, and Business Cycles
 Stephen D. Makar and Pervaiz Alam
University of Wisconsin - Oshkosh and Kent State University
Date Posted: August 23, 1998
Working Paper Series

Incl. Electronic Paper Earnings Management, Audit Differences, and Analysts' Forecasts
 Robert Libby and William R. Kinney, Jr.
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Date Posted: September 24, 1999
Working Paper Series
1331 downloads

Incl. Electronic Paper Earnings Management, Corporate Governance and the Market Performance of Seasoned Equity Offerings
 Michael Firth and Ken Ching
Lingnan University - Department of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: December 02, 2002
Working Paper Series
1742 downloads

Incl. Electronic Paper Earnings Management, Corporate Governance, and True Financial Performance
 Hassan Tehranian , Marcia Millon Cornett , Alan J. Marcus and Anthony Saunders
Boston College - Department of Finance , Bentley University - Department of Finance , Boston College - Department of Finance and New York University - Leonard N. Stern School of Business
Date Posted: March 03, 2006
Working Paper Series
2452 downloads

Incl. Electronic Paper Earnings Management, Corporate Investments, and Stock Returns
 Feixue Xie and K. C. John Wei
University of Texas at El Paso - College of Business Administration - Department of Economics and Finance and Hong Kong University of Science & Technology (HKUST) - Department of Finance
Date Posted: March 18, 2005
Working Paper Series
548 downloads

Incl. Electronic Paper Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
HBS Finance Working Paper No. 884812
 Dhammika Dharmapala and Mihir A. Desai
University of Illinois College of Law and Harvard Business School - Finance Unit
Date Posted: February 28, 2006
Last Revised: January 21, 2009
Working Paper Series
1642 downloads

Earnings Management, Expected Returns on Pension Assets, and Resource Allocation Decisions
Journal of Pension Economics and Finance, Vol. 7, No. 1, pp. 1-22, March 2007
 Sharad Asthana
University of Texas-San Antonio
Date Posted: August 15, 2007
Accepted Paper Series

Incl. Electronic Paper Earnings Management, Forecast Guidance and the Banking Crisis
 Elena Beccalli , Saverio Bozzolan , Andrea Menini and Philip Molyneux
Catholic University of the Sacred Heart of Milan - Institute of Economy and Finance , University of Padova , University of Padova and Bangor University, Bangor Business School
Date Posted: November 03, 2011
Working Paper Series
150 downloads

Incl. Electronic Paper Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance
 Guojin Gong , Henock Louis and Amy X. Sun
Penn State University - Smeal College of Business , Pennsylvania State University - Smeal College of Business and Pennsylvania State University - Department of Accounting
Date Posted: January 18, 2008
Last Revised: April 14, 2008
Working Paper Series
386 downloads

Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance
Journal of Accounting & Economics (JAE), Forthcoming
 Guojin Gong , Henock Louis and Amy X. Sun
Penn State University - Smeal College of Business , Pennsylvania State University - Smeal College of Business and Pennsylvania State University - Department of Accounting
Date Posted: February 15, 2008
Last Revised: April 20, 2008
Accepted Paper Series

Earnings Management, Tax Compliance, and Institutional Factors
Journal of Accounting Research, Forthcoming
 Peter D. Wysocki
University of Miami - School of Business Administration
Date Posted: February 13, 2004
Accepted Paper Series

Incl. Electronic Paper Earnings Management, Time Preferences, and Long Term Decisions
 Wolfgang Schultze and Andreas Weiler
University of Augsburg and University of Augsburg
Date Posted: May 10, 2010
Last Revised: June 10, 2011
Working Paper Series
242 downloads

Incl. Electronic Paper Earnings Management: A Methodological Review of the Distribution of Reported Earnings Approach
 David Holland
affiliation not provided to SSRN
Date Posted: April 07, 2004
Working Paper Series
864 downloads

Incl. Electronic Paper Earnings Management: A Perspective
 Messod Daniel Beneish
Indiana University Bloomington - Department of Accounting
Date Posted: May 11, 2001
Working Paper Series
4523 downloads

Incl. Electronic Paper Earnings Management: An Analysis on Textile Sector of Bangladesh
Cost and Management, Vol. 34, No. 5, pp. 5-13, September 2006
 Rusdi Md. Rezaur Razzaque , Muhammad Zahedur Rahman and Amirus Salat
Independent University , Eastern University and University of Dhaka
Date Posted: June 04, 2007
Accepted Paper Series
328 downloads

Earnings Management: Evidence from South Africa
 Elaine and Minga Negash
University of the Witwatersrand and Metropolitan State University of Denver - Department of Accounting
Date Posted: May 15, 2008
Working Paper Series

Incl. Electronic Paper Earnings Management: New Evidence Based On Deferred Tax Expense
 John D. Phillips , Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: July 18, 2001
Working Paper Series
2023 downloads

Earnings Management: New Evidence Based on Deferred Tax Expense
The Accounting Review, April 2003
 John D. Phillips , Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: February 12, 2003
Accepted Paper Series


 

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