메뉴 건너뛰기




Volumn 34, Issue 1, 1996, Pages 45-65

Multiple control systems, accrual accounting, and earnings management

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0030306389     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491331     Document Type: Article
Times cited : (69)

References (18)
  • 1
    • 84984207224 scopus 로고
    • Communication in multiperiod agencies with production and financial decisions
    • CHRISTENSEN, P. O., AND G. FELTHAM. "Communication in Multiperiod Agencies with Production and Financial Decisions." Contemporary Accounting Research (Spring 1993): 706-44.
    • (1993) Contemporary Accounting Research , Issue.SPRING , pp. 706-744
    • Christensen, P.O.1    Feltham, G.2
  • 2
    • 0000185032 scopus 로고
    • Earnings management in an overlapping generations model
    • DYE, R. "Earnings Management in an Overlapping Generations Model." Journal of Accounting Research (Autumn 1988): 195-235.
    • (1988) Journal of Accounting Research , Issue.AUTUMN , pp. 195-235
    • Dye, R.1
  • 4
    • 84984186218 scopus 로고
    • The effects of line-of-business reporting on competition in oligopoly settings
    • FELTHAM, G. A.; F. B. GIGLER; AND J. S. HUGHES. "The Effects of Line-of-Business Reporting on Competition in Oligopoly Settings." Contemporary Accounting Research (Fall 1992): 1-23.
    • (1992) Contemporary Accounting Research , Issue.FALL , pp. 1-23
    • Feltham, G.A.1    Gigler, F.B.2    Hughes, J.S.3
  • 5
    • 46549101724 scopus 로고
    • The effect of bonus schemes on accounting decision
    • HEALY, P. A. "The Effect of Bonus Schemes on Accounting Decision." Journal of Accounting and Economics (April 1985): 85-107.
    • (1985) Journal of Accounting and Economics , Issue.APRIL , pp. 85-107
    • Healy, P.A.1
  • 6
    • 0002268547 scopus 로고
    • The economic consequences of accounting choice: Implications of costly contracting and monitoring
    • HOLTHAUSEN, R., AND R. LEFTWICH. "The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring." Journal of Accounting and Economics
    • (1983) Journal of Accounting and Economics , pp. 77-117
    • Holthausen, R.1    Leftwich, R.2
  • 7
    • 0000862461 scopus 로고
    • Earnings management during import relief investigations
    • JONES, J. J. "Earnings Management during Import Relief Investigations." Journal of Accounting Research (Autumn 1991): 193-228.
    • (1991) Journal of Accounting Research , Issue.AUTUMN , pp. 193-228
    • Jones, J.J.1
  • 8
    • 84934349253 scopus 로고
    • Optimal contracts under costly state falsification
    • LACKER, J., AND J. WEINBERG. "Optimal Contracts under Costly State Falsification." Journal of Political Economy (December 1989): 1345-63.
    • (1989) Journal of Political Economy , Issue.DECEMBER , pp. 1345-1363
    • Lacker, J.1    Weinberg, J.2
  • 9
    • 0001690755 scopus 로고
    • Long-term contracts and moral hazard
    • LAMBERT, R. A. "Long-Term Contracts and Moral Hazard." Bell Journal of Economics (Autumn 1983): 441-51.
    • (1983) Bell Journal of Economics , Issue.AUTUMN , pp. 441-451
    • Lambert, R.A.1
  • 10
    • 0000379726 scopus 로고
    • Income smoothing as rational equilibrium behavior
    • "Income Smoothing as Rational Equilibrium Behavior." The Accounting Review (October 1984): 604-18.
    • (1984) The Accounting Review , Issue.OCTOBER , pp. 604-618
  • 11
    • 0000456065 scopus 로고
    • On the association between smoothing measures and the risk of common stocks
    • LEV, B., AND S. KUNTIZKY. "On the Association between Smoothing Measures and the Risk of Common Stocks." The Accounting Review (April 1974): 259-70.
    • (1974) The Accounting Review , Issue.APRIL , pp. 259-270
    • Lev, B.1    Kuntizky, S.2
  • 12
    • 0002355614 scopus 로고
    • Evidence of earnings management from the provision for bad debts
    • MCNICHOLS, M., AND G. P. WILSON. "Evidence of Earnings Management from the Provision for Bad Debts." Journal of Accounting Research (Supplement 1988): 1-40.
    • (1988) Journal of Accounting Research , Issue.SUPPL. , pp. 1-40
    • McNichols, M.1    Wilson, G.P.2
  • 15
    • 0002878655 scopus 로고
    • Earnings management
    • SCHIPPER, K. "Earnings Management." Accounting Horizons (December 1989): 91-102.
    • (1989) Accounting Horizons , Issue.DECEMBER , pp. 91-102
    • Schipper, K.1
  • 16
    • 0011428445 scopus 로고
    • Communications and income smoothing through accounting method choice
    • SUH, Y. S. "Communications and Income Smoothing through Accounting Method Choice." Management Science (1990): 704-23.
    • (1990) Management Science , pp. 704-723
    • Suh, Y.S.1
  • 17
    • 0000539865 scopus 로고
    • An explanation for accounting income smoothing
    • TRUEMAN, B., AND S. TITMAN. "An Explanation for Accounting Income Smoothing." Journal of Accounting Research (Supplement 1988): 127-39.
    • (1988) Journal of Accounting Research , Issue.SUPPL. , pp. 127-139
    • Trueman, B.1    Titman, S.2
  • 18
    • 0001290782 scopus 로고
    • Managerial discretion in the choice among financial reporting alternatives
    • VERRECCHIA, R. E. "Managerial Discretion in the Choice among Financial Reporting Alternatives." Journal of Accounting and Economics (October 1986): 175-95.
    • (1986) Journal of Accounting and Economics , Issue.OCTOBER , pp. 175-195
    • Verrecchia, R.E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.