Connecting earnings management to the real World:What happens in the
The paper reviews prior research on boards of directors using alternative methodologies to those adopted in mainstream corporate governance research, to provide a menu of opportunities to research earnings management inside the "black box" of the boardroom, including proposed research questions for future research.
Past, present, and future of earnings management research
This paper employs bibliometric analysis, examining the Scopus database of publications from 1993 to 2021, to enhance our understanding of earnings management. There is a remarkable growth in earnings management research, with 54% of publications emerging from 2016 to 2021, peaking at 226 papers in 2021.
Real earnings management: A review of the international literature
Earnings management research has dominated the accounting research landscape for about three decades. Researchers initially investigated the determinants of accruals earnings management (hereafter AEM) following the seminal paper of Jones ( 1991 ).
Earnings Management: A Review of Selected Cases
In order to answer these research questions,this paper reviews a literature on the topic and then identifies and places on an earnings management continuum some of the major cases globally over ...
PDF Earnings Management and Earnings Quality: Theory and Evidence
In every period, the firm's manager privately learns the firm's earnings and issues a report about the firm's equity, rt, to the market. The manager can manipulate the report, but he bears personal costs of doing so. In particular, we assume that the manager's biasing costs in a given period are: c. ð rt 2.
Earnings management in V4 countries: the evidence of earnings smoothing
The empirical research on earnings management has been marked by a few events that have had a great impact on the knowledge of earnings management; the most important is the introduction of non-discretionary accruals (N.D.A.s; Jones, Citation 1991), which are understood as obligatory expenses that are yet to be realised but are already recorded ...
Earnings management: a three-decade analysis and future prospects
This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992-2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm of EM.,For this study, a comprehensive collection of 2,775 articles on EM ...
Earnings Management: A Synthesis of a Century of Research
Abstract. This paper offers a comprehensive analysis of earnings management, synthesizing insights from the 100 most cited studies in this significant field of accounting research. Utilizing a robust methodology, we sourced citation counts as of January 1, 2024, from two leading academic databases: Web of Science and Google Scholar.
Earnings management: a three-decade analysis and future prospects
Earnings management: a three-decade analysis and future prospects. PurposeThis paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992-2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm ...
Earnings management in public-sector organizations: a structured
Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.,This study uses the structured literature methodology to investigate the state-of-the-art and future directions of ...
PDF Earnings Management: a Bibliometric Analysis
This research paper aims to analyse the keywords related to earnings management issues ... McNichols has argued that progress in earnings management research would come from specific accruals. In her publications, the critical issue is that empirical approaches for cumulative accrual studies are lagging behind stimulus theories for managing ...
Earnings Management Research: A Review of Contemporary Research Methods
Abstract. Earnings management is a much studied research topic in financial accounting. Empirical studies have documented various approaches in detecting earnings management behaviour. This study ...
Earnings Management and Earnings Quality: Theory and Evidence
Earnings Management and Earnings Quality: Theory and Evidence. We study a dynamic model of earnings quality and earnings management in which firms take into account both long- and short-term considerations when reporting earnings. In addition to providing predictions about time series properties of earnings quality and reporting bias, the model ...
Past, present, and future of earnings management research
This paper employs bibliometric analysis, examining the Scopus database of publications from 1993 to 2021, to enhance our understanding of earnings management. There is a remarkable growth in earnings management research, with 54% of publications emerging from 2016 to 2021, peaking at 226 papers in 2021. Kim Y. and Alahada M. are leading
EARNINGS MANAGEMENT: A REVIEW OF LITERATURE
This paper provides a literature review of earnings management based on five theories that explain the use of earnings management: the signal theory, the agency theory, the positive accounting ...
Real earnings management: A review of the international literature
Earnings management research has dominated the accounting research landscape for about three decades. Researchers initially investigated the determinants of accruals earnings management (hereafter AEM) follow-ing the seminal paper of Jones (1991). However, after the passage of the Sarbanes Oxley Act (hereafter SOX) of 2002, research on the ...
Earnings Management: Conceptual Framework and Research Developments
Earnings management is the first step which, if not paid attention to, gets aggravated and becomes fraud. The present paper approaches earnings management keeping research developments and the concepts related to earnings management in view.
Earnings Management: An Analysis of Opportunistic ...
Earnings Management: ... found an insignificant relationship between monitoring by lenders and the company’s earnings. Prior research has provided evidence that defaulting companies prefer to make more accounting changes as compared to the non-defaulting companies. ... Paper presented at the 2007 Conference of the European Accounting ...
PDF Earnings Management and Corporate Performance in the Scope of Firm
The paper's practical contribution is the evidence of the substantial disparities in earnings management practice, which are associated with specific firm features. However, a review of previously published research papers revealed that earlier research mostly concentrated
Influence of Company Characteristics on Earnings Management in Group
The study investigates the influence of company-specific characteristics, such as firm age, firm size, performance, leverage, capital intensity ratio, and assets growth, on earnings management. The study also examines the influence of such characteristics on earnings management in group-affiliated and standalone firms.
The development of earnings management research
Earnings management directly affects the overall integrity of financial reporting and significantly influences resource allocation in an economy. The objective of this paper is to help academic researchers, regulators, and investors better understand issues surrounding earnings management. We review the research on earnings management from early 1960s to date. We particularly discuss the ...
JRFM
The level of earnings management was measured by discretionary accruals using the Kasznik model. In this paper, a correspondence analysis using the chi-square distance measure was applied to find the dependence between the earnings management practices and firm-specific features (firm size, legal form, and sectoral classification).
PDF Earnings Management: A Literature Review
With the aim to provide guidance for corporate governance and future research, firstly, this study dealt with the existing research literature of earnings management on the incentives, means and economic consequences, measure methods, then made comparative analysis of accrual-based and real activities earnings management.
COMMENTS
The paper reviews prior research on boards of directors using alternative methodologies to those adopted in mainstream corporate governance research, to provide a menu of opportunities to research earnings management inside the "black box" of the boardroom, including proposed research questions for future research.
This paper employs bibliometric analysis, examining the Scopus database of publications from 1993 to 2021, to enhance our understanding of earnings management. There is a remarkable growth in earnings management research, with 54% of publications emerging from 2016 to 2021, peaking at 226 papers in 2021.
Earnings management research has dominated the accounting research landscape for about three decades. Researchers initially investigated the determinants of accruals earnings management (hereafter AEM) following the seminal paper of Jones ( 1991 ).
In order to answer these research questions,this paper reviews a literature on the topic and then identifies and places on an earnings management continuum some of the major cases globally over ...
In every period, the firm's manager privately learns the firm's earnings and issues a report about the firm's equity, rt, to the market. The manager can manipulate the report, but he bears personal costs of doing so. In particular, we assume that the manager's biasing costs in a given period are: c. ð rt 2.
The empirical research on earnings management has been marked by a few events that have had a great impact on the knowledge of earnings management; the most important is the introduction of non-discretionary accruals (N.D.A.s; Jones, Citation 1991), which are understood as obligatory expenses that are yet to be realised but are already recorded ...
This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992-2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm of EM.,For this study, a comprehensive collection of 2,775 articles on EM ...
Abstract. This paper offers a comprehensive analysis of earnings management, synthesizing insights from the 100 most cited studies in this significant field of accounting research. Utilizing a robust methodology, we sourced citation counts as of January 1, 2024, from two leading academic databases: Web of Science and Google Scholar.
Earnings management: a three-decade analysis and future prospects. PurposeThis paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992-2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm ...
Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.,This study uses the structured literature methodology to investigate the state-of-the-art and future directions of ...
This research paper aims to analyse the keywords related to earnings management issues ... McNichols has argued that progress in earnings management research would come from specific accruals. In her publications, the critical issue is that empirical approaches for cumulative accrual studies are lagging behind stimulus theories for managing ...
Abstract. Earnings management is a much studied research topic in financial accounting. Empirical studies have documented various approaches in detecting earnings management behaviour. This study ...
Earnings Management and Earnings Quality: Theory and Evidence. We study a dynamic model of earnings quality and earnings management in which firms take into account both long- and short-term considerations when reporting earnings. In addition to providing predictions about time series properties of earnings quality and reporting bias, the model ...
This paper employs bibliometric analysis, examining the Scopus database of publications from 1993 to 2021, to enhance our understanding of earnings management. There is a remarkable growth in earnings management research, with 54% of publications emerging from 2016 to 2021, peaking at 226 papers in 2021. Kim Y. and Alahada M. are leading
This paper provides a literature review of earnings management based on five theories that explain the use of earnings management: the signal theory, the agency theory, the positive accounting ...
Earnings management research has dominated the accounting research landscape for about three decades. Researchers initially investigated the determinants of accruals earnings management (hereafter AEM) follow-ing the seminal paper of Jones (1991). However, after the passage of the Sarbanes Oxley Act (hereafter SOX) of 2002, research on the ...
Earnings management is the first step which, if not paid attention to, gets aggravated and becomes fraud. The present paper approaches earnings management keeping research developments and the concepts related to earnings management in view.
Earnings Management: ... found an insignificant relationship between monitoring by lenders and the company’s earnings. Prior research has provided evidence that defaulting companies prefer to make more accounting changes as compared to the non-defaulting companies. ... Paper presented at the 2007 Conference of the European Accounting ...
The paper's practical contribution is the evidence of the substantial disparities in earnings management practice, which are associated with specific firm features. However, a review of previously published research papers revealed that earlier research mostly concentrated
The study investigates the influence of company-specific characteristics, such as firm age, firm size, performance, leverage, capital intensity ratio, and assets growth, on earnings management. The study also examines the influence of such characteristics on earnings management in group-affiliated and standalone firms.
Earnings management directly affects the overall integrity of financial reporting and significantly influences resource allocation in an economy. The objective of this paper is to help academic researchers, regulators, and investors better understand issues surrounding earnings management. We review the research on earnings management from early 1960s to date. We particularly discuss the ...
The level of earnings management was measured by discretionary accruals using the Kasznik model. In this paper, a correspondence analysis using the chi-square distance measure was applied to find the dependence between the earnings management practices and firm-specific features (firm size, legal form, and sectoral classification).
With the aim to provide guidance for corporate governance and future research, firstly, this study dealt with the existing research literature of earnings management on the incentives, means and economic consequences, measure methods, then made comparative analysis of accrual-based and real activities earnings management.