Earnings Management and Earnings Quality
Journal of Accounting and Economics, Vol. 45, pp. 350-357, 2008
Posted: 7 Jul 2008
Date Written: July 3, 2008
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: Suggested Citation