Abstract

http://ssrn.com/abstract=288724
 
 

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Disclosure Quality and Earnings Management


Jian Zhou


University of Hawaii at Manoa

Gerald J. Lobo


University of Houston - C.T. Bauer College of Business


Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001

Abstract:     
Drawing upon the results of theoretical and empirical research on the relation between corporate disclosure and information asymmetry and on the relation between information asymmetry and earnings management, we hypothesize that the extent of earnings management is negatively related to corporate disclosure quality. We measure disclosure quality using the Association for Investment Management and Research's rankings of corporate disclosure and earnings management using discretionary accruals. Our empirical analysis, conducted on a sample of 803 firm-year observations, supports our hypothesis and provides evidence on management's use of the flexibility afforded under current minimum disclosure requirements to exercise discretion in reporting earnings.

Keywords: Disclosure quality; Earnings management

JEL Classification: D82, M41, M43, M45

Accepted Paper Series


Not Available For Download

Date posted: December 13, 2001  

Suggested Citation

Zhou, Jian and Lobo, Gerald J., Disclosure Quality and Earnings Management. Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001. Available at SSRN: http://ssrn.com/abstract=288724

Contact Information

Jian Zhou (Contact Author)
University of Hawaii at Manoa ( email )
School of Accountancy, Shidler College of Business
University of Hawaii at Manoa, 2404 Maile Way
Honolulu, HI 96822
United States
808-956-7608 (Phone)
Gerald J. Lobo
University of Houston - C.T. Bauer College of Business ( email )
Houston, TX 77204-6021
United States
713-743-4838 (Phone)
713-743-4828 (Fax)
HOME PAGE: http://www.bauer.uh.edu/acct/acctprofile.asp?search=Gerald%20Lobo
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