Discussion of "causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC"

Contemporary Accounting Research

Volumn 13, Issue 1, 1996, Pages 37-47

  Jiambalvo, James ^a  

^a UNIVERSITY OF WASHINGTON   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 3042993331     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.1996.tb00490.x     Document Type: Review

References (20)

1. Aharony, J., C.J. Lin, and M.P. Loeb. Initial Public Offerings, Accounting Choices, and Earnings Management. Contemporary Accounting Research (Fall 1993), 61-82.
2. Antle, R., and A. Smith. Measuring Executive Compensation: Methods and Applications. Journal of Accounting Research (Spring 1985), 296-325.
3. Beasley, M.S. An Empirical Analysis of the Relation Between Corporate Governance and Management Fraud. Working Paper. North Carolina State University, 1994.
4. Bowen, R., L. DuCharme, and D. Shores. Stakeholders' Implicit Claims and Accounting Method Choice. Journal of Accounting and Economics (December 1995), 255-296.
5. Bowen, R., E. Noreen and J. Lacey. Determinants of the Corporate Decision to Capitalize Interest. Journal of Accounting and Economics (August 1981), 151-179.
6. Christie, A.A., and J. L. Zimmerman. Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control Contests. The Accounting Review (October 1994), 539-566.
7. Core, J.E. Directors' and Officers' Insurance Premiums, Litigation Risk, and Agency Costs. Working Paper. The University of Pennsylvania, 1995.
8. DeAngelo, H., L. DeAngelo, and D.J. Skinner. Accounting Choice in Troubled Companies. Journal of Accounting and Economics (January 1994), 113-144.
9. DeAngelo, L.E. Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests. Journal of Accounting and Economics (January 1988), 3-36.
10. Dechow, P.M., R. G. Sloan, and A.P. Sweeney. Detecting Earnings Management. The Accounting Review (April 1995), 193-225.
11. _, _, _. Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research (Spring 1996), 1-36.
12. DeFond, M.L., and J. Jiambalvo. Incidence and Circumstances of Accounting Errors. The Accounting Review (July 1991), 643-655.
13. _, and _. Factors Related to Auditor-Client Disagreements over Income-Increasing Accounting Methods. Contemporary Accounting Research (Spring 1993), 415-431.
14. Dhaliwal, D.S. The Effects of the Firm's Capital Structure on the Choice of Accounting Methods. The Accounting Review (January 1980), 78-84.
15. Healy, P.M. The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting and Economics (April 1985), 85-107.
16. Koch, P. Accounting Changes of Firms Approaching Financial Distress. Working Paper. University of Illinois, Chicago, 1989.
17. Liberty, S.E., and J.L. Zimmerman. Labor Union Contract Negotiations and Accounting Choices. The Accounting Review (October 1986), 692-712.
18. Margiotta, M.M. Executive Compensation and Corporate Ownership Structure: An Empirical Analysis. Working Paper. University of British Columbia, 1994.
19. Watts, R.L., and J.L. Zimmerman. Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review (January 1978), 112-134.
20. _, and _. Positive Accounting Theory: A Ten Year Perspective. The Accounting Review (January 1990), 131-156.