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A Review of the Earnings Management Literature and its Implications for Standard Setting
Paul M. Healy
Harvard Business School; National Bureau of Economic Research (NBER)
James Michael Wahlen
Indiana University Bloomington - Department of Accounting
November 1998
Abstract:
In this paper we review the academic evidence on earnings management and its implications for accounting standard setters and regulators. We structure our review around questions likely to be of interest to standard setters. Specifically, we review the empirical evidence on which particular accruals are used to manage earnings, the magnitude and frequency of any earnings management, and whether earnings management affects resource allocation in the economy. Our review identifies a number of important opportunities for future research on earnings management.
Number of Pages in PDF File: 36
JEL Classification: M41, M43, M44
working papers series
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Date posted: March 15, 1999
Suggested CitationHealy, Paul M. and Wahlen, James Michael, A Review of the Earnings Management Literature and its Implications for Standard Setting (November 1998). Available at SSRN: http://ssrn.com/abstract=156445 or http://dx.doi.org/10.2139/ssrn.156445
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