Earnings management and earnings quality

被引：117
|
作者：
Lo, Kin [1 ]
机构：
[1] Univ British Columbia, Sander Sch Business, Vancouver, BC V6T 1Z2, Canada
来源：
JOURNAL OF ACCOUNTING & ECONOMICS | 2008年 / 45卷 / 2-3期
关键词：
market efficiency; earnings management; earnings quality; accounting fraud;
D O I：
10.1016/j.jacceco.2007.08.002
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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. The works of Ball and Shivakumar [2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Tech et al. [1998. Earnings management and the subsequent market performance of initial public offerings. Journal of Finance 53, 1935-1974.] are used to illustrate the application of seven components of a crime scene investigation to earnings management research. Crown Copyright (c) 2007 Published by Elsevier B.V. All rights reserved.
引用
收藏
页码：350 / 357
页数：8
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