메뉴 건너뛰기




Volumn 31, Issue 3-4, 2004, Pages 297-332

The effect of earnings management on the value relevance of accounting information

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33947698316     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/j.0306-686X.2004.00541.x     Document Type: Article
Times cited : (93)

References (14)
  • 1
    • 0036026427 scopus 로고    scopus 로고
    • Accruals management, investor sophistication, and equity valuation: Evidence from 10-Q filings
    • Balsam, S., E. Bartov and C. Marquardt (2002), 'Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings', Journal of Accounting Research, Vol. 40, pp. 987-1011.
    • (2002) Journal of Accounting Research , vol.40 , pp. 987-1011
    • Balsam, S.1    Bartov, E.2    Marquardt, C.3
  • 2
    • 0002437989 scopus 로고    scopus 로고
    • Relative valuation roles of equity book and value and net income as a function of financial health
    • Barth, M., W. Beaver and W. Landsman (1998), 'Relative Valuation Roles of Equity Book and Value and Net Income as a Function of Financial Health', Journal of Accounting and Economics, Vol. 25, pp. 1-34.
    • (1998) Journal of Accounting and Economics , vol.25 , pp. 1-34
    • Barth, M.1    Beaver, W.2    Landsman, W.3
  • 3
    • 0002604906 scopus 로고    scopus 로고
    • The relevance of the value relevance literature for financial accounting standard setting: another view
    • - (2001), 'The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View', Journal of Accounting and Economics, Vol. 31, pp. 77-104.
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 77-104
  • 4
    • 0033235090 scopus 로고    scopus 로고
    • Market rewards associated with patterns of increasing earnings
    • -, J. Elliott and M. Finn (1999), 'Market Rewards Associated with Patterns of Increasing Earnings', Journal of Accounting Research, Vol. 37, pp. 387-413.
    • (1999) Journal of Accounting Research , vol.37 , pp. 387-413
    • Elliott, J.1    Finn, M.2
  • 7
    • 0031232095 scopus 로고    scopus 로고
    • Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance
    • Beneish, M. D. (1997), 'Detecting GAAP Violation: Implications for Assessing Earnings Management among Firms with Extreme Financial Performance', Journal of Accounting and Public Policy, Vol. 16, pp. 271-309.
    • (1997) Journal of Accounting and Public Policy , vol.16 , pp. 271-309
    • Beneish, M.D.1
  • 8
    • 33746174251 scopus 로고    scopus 로고
    • The value relevance of oil and gas disclosures: An assessment of the market's perception of firms' effort and ability to discover reserves
    • Berry, K. and C. Wright (2001), 'The Value Relevance of Oil and Gas Disclosures: An Assessment of the Market's Perception of Firms' Effort and Ability to Discover Reserves', Journal of Business Finance & Accounting, Vol. 28, pp. 741-69.
    • (2001) Journal of Business Finance & Accounting , vol.28 , pp. 741-769
    • Berry, K.1    Wright, C.2
  • 9
    • 0031287878 scopus 로고    scopus 로고
    • Earnings, adaptation, and equity value
    • Burgstahler, D. and I. Dichev (1997), 'Earnings, Adaptation, and Equity Value', The Accounting Review, Vol. 72, pp. 187-215.
    • (1997) The Accounting Review , vol.72 , pp. 187-215
    • Burgstahler, D.1    Dichev, I.2
  • 10
    • 4444288940 scopus 로고    scopus 로고
    • Ex ante incentives for earnings management and the informativeness of earnings
    • Christensen, T., R. Hoyt and J. Paterson (1999), 'Ex Ante Incentives for Earnings Management and the Informativeness of Earnings', Journal of Business Finance & Accounting, Vol. 26, pp. 807-32.
    • (1999) Journal of Business Finance & Accounting , vol.26 , pp. 807-832
    • Christensen, T.1    Hoyt, R.2    Paterson, J.3
  • 11
    • 3843150918 scopus 로고    scopus 로고
    • Changes in the value-relevance of earnings and book values over the past forty years
    • Collins, D., E. Maydew and I. Weiss (1997), 'Changes in the Value-Relevance of Earnings and Book Values over the Past Forty Years', Journal of Accounting and Economics, Vol. 26, pp. 143-81.
    • (1997) Journal of Accounting and Economics , vol.26 , pp. 143-181
    • Collins, D.1    Maydew, E.2    Weiss, I.3
  • 12
    • 0033434674 scopus 로고    scopus 로고
    • Equity valuation and negative earnings: The role of book value of equity
    • -, M. Pincus and H. Xie (1999), 'Equity Valuation and Negative Earnings: The Role of Book Value of Equity', The Accounting Review, Vol. 74, pp. 29-62.
    • (1999) The Accounting Review , vol.74 , pp. 29-62
    • Pincus, M.1    Xie, H.2
  • 13
    • 0004010795 scopus 로고    scopus 로고
    • Implications of nondiscretionary accruals for earnings management and market-based research
    • (University of Michigan Business School)
    • Dechow, P., J. Sabino and R. Sloan (1998), 'Implications of Nondiscretionary Accruals for Earnings Management and Market-Based Research, ' Working Paper (University of Michigan Business School).
    • (1998) Working Paper
    • Dechow, P.1    Sabino, J.2    Sloan, R.3
  • 14
    • 8744297938 scopus 로고
    • Detecting earnings management
    • -, R. Sloan and A. Sweeney (1995), 'Detecting Earnings Management', The Accounting Review, Vol. 70, pp. 193-226.
    • (1995) The Accounting Review , vol.70 , pp. 193-226
    • Sloan, R.1    Sweeney, A.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.