Abstract

http://ssrn.com/abstract=156445
 
 

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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 - Kelley School of Business - 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 Citation

Healy, 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

Contact Information

Paul M. Healy
Harvard Business School ( email )
Soldiers Field
Boston, MA 02163
United States
617-495-1283 (Phone)
617-496-7387 (Fax)
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
James Michael Wahlen (Contact Author)
Indiana University - Kelley School of Business - Department of Accounting ( email )
1309 E. 10th Street
Bloomington, IN 47405
United States
812-855-2658 (Phone)
812-855-8679 (Fax)

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