How pervasive is earnings management? Evidence from a structural model
Although researchers often view earnings management as being widespread, measuring
the cost and level of earnings management is a nontrivial task. We derive a measure of …
the cost and level of earnings management is a nontrivial task. We derive a measure of …
Management by the numbers: A formal approach to deriving informational and distributional properties of “unmanaged” earnings
T Hemmer, E Labro - Journal of Accounting Research, 2019 - Wiley Online Library
We explore the theoretical relation between earnings and market returns as well as the
properties of earnings frequency distributions under the assumption that managers use …
properties of earnings frequency distributions under the assumption that managers use …
Is Earnings Management Really Rampant? Evidence from a Structural Model
We derive a measure of earnings management cost and the associated equilibrium level of
earnings management from the cross-sectional properties of earnings and prices. This …
earnings management from the cross-sectional properties of earnings and prices. This …