Earnings Management and Earnings Quality

Journal of Accounting and Economics, Vol. 45, pp. 350-357, 2008

Posted: 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: July 3, 2008

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 (Journal of Accounting and Economics, 2008) and Teoh et al. (Journal of Finance, 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: M41, G12, G14

Suggested Citation

Lo, Kin, Earnings Management and Earnings Quality (July 3, 2008). Journal of Accounting and Economics, Vol. 45, pp. 350-357, 2008. Available at SSRN: https://ssrn.com/abstract=1155268

Kin Lo (Contact Author)

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

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HOME PAGE: http://www.sauder.ubc.ca/Faculty/People/Faculty_Members/Lo_Kin

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