An analysis of earnings management by European private firms

Journal of International Accounting, Auditing and Taxation

Volumn 14, Issue 1, 2005, Pages 1-17

  Coppens, Laurent ^a   Peek, Erik ^b  

^a Netmanagement   (Belgium)

^b MAASTRICHT UNIVERSITY   (Netherlands)

Author keywords

Earnings management; Privately held firms; Tax management

Indexed keywords

EID: 15844391975     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2005.01.002     Document Type: Article

References (28)

1. D. Alexander & S. Archer European accounting guide 1998 Harcourt Brace Professional Publishing London
2. R. Ball S.P. Kothari & A. Robin The effect of international institutional factors on properties of accounting earnings Journal of Accounting and Economics 29 2000 1-51
3. Ball, R., & Shivakumar, L. (2004). Earnings quality in U.K. private firms (Working Paper). University of Chicago and London Business School
4. A.L. Beatty & D.G. Harris The effects of taxes, agency costs and information asymmetry on earnings management Review of Accounting Studies 4 1998 299-326
5. A.L. Beatty B. Ke & K.R. Petroni Earnings management to avoid earnings declines across publicly and privately held banks The Accounting Review 77 2002 547-570
6. Beaver, W. H., McNichols, M. F., & Nelson, K. K. (2003). An alternative interpretation of the discontinuity in earnings distributions (Working Paper). Stanford University
7. R. Bowen L. DuCharme & D. Shores Stakeholders' implicit claims and accounting method choice Journal of Accounting and Economics 20 1995 255-295
8. D. Burgstahler & I. Dichev Earnings management to avoid earnings decreases and losses Journal of Accounting and Economics 24 1997 99-126
9. Cavalluzzo K., & Sankaraguruswamy, S. (2000). Pay-to-accounting performance and ownership structure in privately held small corporations (Working Paper). Georgetown University
10. P. Danos D.L. Holt & E.A. Imhoff The use of accounting information in bank lending decisions Accounting, Organizations and Society 14 1989 235-246
11. A. D'Arcy The degree of determination of national accounting systems - an empirical investigation Schmalenbach Business Review 52 2000 45-67
12. P.M. Dechow S.A. Richardson & I. Tuna Why are earnings kinky? An examination of the earnings management explanation Review of Accounting Studies 8 2003 355-384
13. F. Degeorge J. Patel & R. Zeckhauser Earnings management to exceed thresholds Journal of Business 72 1999 1-33
14. R.A. Dye Earnings management in an overlapping generations model Journal of Accounting Research 26 1988 195-235
15. E. Fama & M.C. Jensen Separation of ownership and control Journal of Law and Economics 26 1983 301-325
16. P.M. Healy & J.M. Wahlen A review of the earnings management literature and its implications for standard setting Accounting Horizons 13 1999 365-383
17. D. Herrmann & T. Inoue Income smoothing and incentives by operating condition: An empirical test using depreciation changes in Japan Journal of International Accounting Auditing and Taxation 5 1996 161-177
18. D. Kahneman & A. Tversky Prospect theory: An analysis of decision under risk Econometrica 47 1979 263-291
19. B. Ke K. Petroni & A. Safieddine Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately held insurance companies Journal of Accounting Economics 28 1999 185-209
20. K.J. Klassen The impact of insider ownership concentration on the trade-off between financial and tax reporting Accounting Review 72 1997 455-474
21. M. Lamb C. Nobes & A. Roberts International variations in the connections between tax and financial reporting Accounting and Business Research 28 1998 173-188
22. S. McLeay Accounting regulation in Europe 1999 MacMillan Press London
23. M.F. McNichols Research design issues in earnings management studies Journal of Accounting and Public Policy 19 2000 313-345
24. Mikhail, M. (1999). Coordination of earnings, regulatory capital and taxes in private and public companies (Working Paper). MIT
25. D.W. Scott Multivariate density estimation 1992 Wiley New York
26. G. Seckel Germany. In: D. Alexander S. Archer (Eds.). European accounting guide 1998 Harcourt Brace Professional Publishing London
27. Sercu, P., Vander Bauwhede, H., & Willekens, M. (2002). Earnings quality in privately held firms: The roles of external audits, stakeholders, and governance mechanisms (Working Paper). Katholieke Universiteit Leuven
28. B.W. Silverman Density estimation for statistics and data analysis 1986 Chapman and Hall London