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Earnings Management and Earnings Quality
Kin Lo
University of British Columbia - Sauder School of Business
September 2007
Abstract:
Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. Ball and Shivakumar (2007) and Teoh et al. (1998) are used to illustrate the application of seven components of a crime scene investigation to earnings management research.
Number of Pages in PDF File: 17
Keywords: market efficiency, earnings management, earnings quality, accounting fraud
JEL Classification: G12, G14, K22, M41, M43
working papers series
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Date posted: August 15, 2007
; Last revised: July 7, 2008
Suggested CitationLo, Kin, Earnings Management and Earnings Quality (September 2007). Available at SSRN: http://ssrn.com/abstract=1007066 or http://dx.doi.org/10.2139/ssrn.1007066
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