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Volumn 8, Issue 2-3, 2003, Pages 385-391

Discussion of "why are earnings kinky? An examination of the earnings management explanation"

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EID: 3843051312     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1023/a:1024486000789     Document Type: Conference Paper
Times cited : (12)

References (16)
  • 1
    • 0035995639 scopus 로고    scopus 로고
    • Differential earnings management to avoid earnings declines and losses across publicly and privately-held banks
    • Beatty, A., B. Ke and K. Petroni. (2002). "Differential Earnings Management to Avoid Earnings Declines and Losses Across Publicly and Privately-held Banks." The Accounting Review 77, 547-570.
    • (2002) The Accounting Review , vol.77 , pp. 547-570
    • Beatty, A.1    Ke, B.2    Petroni, K.3
  • 2
    • 0042429176 scopus 로고    scopus 로고
    • Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry
    • forthcoming
    • Beaver, W. H., M. F. McNichols and K. K. Nelson. (2003). "Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-casualty Insurance Industry." Journal of Accounting and Economics, forthcoming.
    • (2003) Journal of Accounting and Economics
    • Beaver, W.H.1    McNichols, M.F.2    Nelson, K.K.3
  • 3
    • 0031498155 scopus 로고    scopus 로고
    • Earnings management to avoid earnings decreases and losses
    • Burgstahler, D. and I. Dichev. (1997). "Earnings Management to Avoid Earnings Decreases and Losses." Journal of Accounting and Economics 24, 99-126.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 99-126
    • Burgstahler, D.1    Dichev, I.2
  • 5
    • 0742329263 scopus 로고    scopus 로고
    • Why are earnings kinky? An examination of the earnings management explanation
    • this issue
    • Dechow, P. M., S. A. Richardson and I. A. Tuna. (2003). "Why Are Earnings Kinky? An Examination of the Earnings Management Explanation." Review of Accounting Studies, this issue.
    • (2003) Review of Accounting Studies
    • Dechow, P.M.1    Richardson, S.A.2    Tuna, I.A.3
  • 10
    • 58149210589 scopus 로고
    • The information content of losses
    • Hayn, C. (1995). "The Information Content of Losses." Journal of Accounting and Economics 20, 125-153.
    • (1995) Journal of Accounting and Economics , vol.20 , pp. 125-153
    • Hayn, C.1
  • 11
    • 3843109467 scopus 로고    scopus 로고
    • Huron Consulting Group. (2002). "A Study of Restatement Matters." Downloaded from http://www.huronconsultinggroup.com.
    • (2002) A Study of Restatement Matters
  • 12
    • 0000862461 scopus 로고
    • Earnings management during import relief investigations
    • Jones, J. J. (1991). "Earnings Management During Import Relief Investigations." Journal of Accounting Research 29, 193-228.
    • (1991) Journal of Accounting Research , vol.29 , pp. 193-228
    • Jones, J.J.1
  • 13
    • 0033463501 scopus 로고    scopus 로고
    • On the association between voluntary disclosure and earnings management
    • Kasznik, R. (1999). "On the Association Between Voluntary Disclosure and Earnings Management." Journal of Accounting Research 37:1, 57-81.
    • (1999) Journal of Accounting Research , vol.37 , Issue.1 , pp. 57-81
    • Kasznik, R.1
  • 14
    • 0034367576 scopus 로고    scopus 로고
    • Research design issues in earnings management studies
    • McNichols, M. F. (2000). "Research Design Issues in Earnings Management Studies." Journal of Accounting and Public Policy 19, 313-345.
    • (2000) Journal of Accounting and Public Policy , vol.19 , pp. 313-345
    • McNichols, M.F.1
  • 15
    • 0002355614 scopus 로고
    • Evidence of earnings management from the provision for bad debts
    • McNichols, M. F. and G. P. Wilson. (1988). "Evidence of Earnings Management from the Provision for Bad Debts." Journal of Accounting Research 26, 1-31.
    • (1988) Journal of Accounting Research , vol.26 , pp. 1-31
    • McNichols, M.F.1    Wilson, G.P.2
  • 16
    • 0036990780 scopus 로고    scopus 로고
    • Discussion of the quality of accruals and earnings: The role of accrual estimation errors
    • McNichols, M. F. (2002). "Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors." The Accounting Review 77, 61-69.
    • (2002) The Accounting Review , vol.77 , pp. 61-69
    • McNichols, M.F.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.