Earnings Management and Earnings Quality

17 Pages Posted: 15 Aug 2007 Last revised: 7 Jul 2008

See all articles by Kin Lo

Kin Lo

University of British Columbia (UBC) - Sauder School of Business

Multiple version iconThere are 2 versions of this paper

Date Written: 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.

Keywords: market efficiency, earnings management, earnings quality, accounting fraud

JEL Classification: G12, G14, K22, M41, M43

Suggested Citation

Lo, Kin, Earnings Management and Earnings Quality (September 2007). Available at SSRN: https://ssrn.com/abstract=1007066 or http://dx.doi.org/10.2139/ssrn.1007066

Kin Lo (Contact Author)

University of British Columbia (UBC) - Sauder School of Business ( email )

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