Artikel
Legal Consequences of Earnings Components Management
This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items. Firms can manipulate earnings downward by delaying revenue recognition, overstating expenses, and overstating losses associated with special items. This paper finds that firms accelerating revenue recognition or taking abnormal large losses through special items are more likely to be associated with accountingrelated shareholder litigation. Such association only exists in the post-PSLRA period.
- Sprache
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Englisch
- Erschienen in
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Journal: Advances in Quantitative Analysis of Finance and Accounting ; ISSN: 1046-5847 ; Volume: 11 ; Year: 2013 ; Pages: 229-259 ; Singapore: World Scientific
- Klassifikation
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Wirtschaft
- Thema
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Earnings management
Shareholder litigation
Specific Accruals
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Ibrahim, Salma
Xu, Li
Kalchev, Georgi
Deal, Candice Linette
- Ereignis
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Veröffentlichung
- (wer)
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World Scientific
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
- (wo)
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Singapore
- (wann)
-
2013
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:46 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Ibrahim, Salma
- Xu, Li
- Kalchev, Georgi
- Deal, Candice Linette
- World Scientific
- ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
Entstanden
- 2013
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