Abstract

http://ssrn.com/abstract=2211288
 
 

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Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs


Ray Ball


University of Chicago

May 15, 2013

Accounting Horizons, Forthcoming

Abstract:     
This short essay is based on a presentation at the panel discussion on “The Most Incorrect Beliefs in Accounting” at the American Accounting Association Meetings in 2012. It addresses the inordinate amount of attention given in the literature to accounting’s role in providing new information for equity investors, and to allegedly rampant “earnings management.”

Number of Pages in PDF File: 12

Keywords: earnings management, value relevance, earnings informativeness

JEL Classification: M41

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Date posted: February 3, 2013 ; Last revised: May 15, 2013

Suggested Citation

Ball, Ray, Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs (May 15, 2013). Accounting Horizons, Forthcoming. Available at SSRN: http://ssrn.com/abstract=2211288 or http://dx.doi.org/10.2139/ssrn.2211288

Contact Information

Ray Ball (Contact Author)
University of Chicago ( email )
5807 S. Woodlawn Avenue
Chicago, IL 60637
United States
773-834-5941 (Phone)
773-702-0458 (Fax)
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