Using a sample of Taiwanese companies, we provide international evidence on the use of
discretionary accruals and derivatives in income smoothing. Relying on Barton (2001) and …

I present evidence consistent with managers using derivatives and discretionary accruals as
partial substitutes for smoothing earnings. Using 1994–1996 data for a sample of Fortune …

This Topic is to examine the effects of discretionary accounting accrual decision and
financial derivative uses on earning management. We investigate whether derivatives with …

Most companies listed on the S&P 500 index have reported smoothed earnings since the
1990s inspiring questions from regulators about the accuracy of financial statements. In …

ABSTRACT and show that earnings management through discretionary accruals and
derivative hedging are partial substitutes in smoothing earnings before 1999. In this study …

This paper examines the potential impacts of artificial smoothing (abnormal accruals) and
real smoothing (derivatives) on firm value. We find that the value of the firm decreases with …

There is a considerable literature on US companies' earnings management through
discretionary accruals and real earnings management. We extend this literature to the …

The accounting literature provides much evidence of incentives to manage earnings (Healy
1985, Jones 1991, Moses 1987). Evidence on using discretionary current accruals as an …

This study investigates whether the Statement of Financial Accounting Standard No. 133
(SFAS 133) influences firms' income smoothing via discretionary accruals decisions …

Using a sample of Taiwan's public firms, this paper examines whether managers use
discretionary write-offs and abnormal accruals jointly to reach earnings targets and how …