메뉴 건너뛰기




Volumn 22, Issue 6, 2009, Pages 2169-2199

The economics of fraudulent accounting

Author keywords

[No Author keywords available]

Indexed keywords


EID: 59049088346     PISSN: 08939454     EISSN: 14657368     Source Type: Journal    
DOI: 10.1093/rfs/hhm016     Document Type: Article
Times cited : (251)

References (26)
  • 1
    • 30344469920 scopus 로고    scopus 로고
    • Corporate governance and accounting scandals
    • Agrawal, A., and S. Chadha. 2005. Corporate governance and accounting scandals. Journal of Law and Economics XLVIII:371-406.
    • (2005) Journal of Law and Economics , vol.48 , pp. 371-406
    • Agrawal, A.1    Chadha, S.2
  • 3
    • 0035217309 scopus 로고    scopus 로고
    • Accruals and the prediction of future cash flows
    • Barth, M. E., D. P. Cram, and K. K. Nelson. 2001. Accruals and the prediction of future cash flows. The Accounting Review 76(1):27-58.
    • (2001) The Accounting Review , vol.76 , Issue.1 , pp. 27-58
    • Barth, M.E.1    Cram, D.P.2    Nelson, K.K.3
  • 4
    • 8744307216 scopus 로고    scopus 로고
    • Private information, earnings manipulations, and executive stock-option exercises
    • Bartov, E., and P. Mohanram. 2004. Private information, earnings manipulations, and executive stock-option exercises. The Accounting Review 79(4):889-920.
    • (2004) The Accounting Review , vol.79 , Issue.4 , pp. 889-920
    • Bartov, E.1    Mohanram, P.2
  • 6
    • 0036807761 scopus 로고    scopus 로고
    • Insider trading, earnings quality, and accrual mispricing
    • Beneish, M. D., and M. E. Vargus. 2002. Insider trading, earnings quality, and accrual mispricing. The Accounting Review 4:755-91.
    • (2002) The Accounting Review , vol.4 , pp. 755-791
    • Beneish, M.D.1    Vargus, M.E.2
  • 7
    • 33644870305 scopus 로고    scopus 로고
    • Earnings manipulation, pension assumptions, and managerial investment decisions
    • Bergstresser, D., M. Desai, and J. D. Rauh. 2006. Earnings manipulation, pension assumptions, and managerial investment decisions. Quarterly Journal of Economics 121(1):157-95.
    • (2006) Quarterly Journal of Economics , vol.121 , Issue.1 , pp. 157-195
    • Bergstresser, D.1    Desai, M.2    Rauh, J.D.3
  • 9
    • 29244483408 scopus 로고    scopus 로고
    • The impact of CEO incentives on misreporting
    • Burns, N., and S. Kedia. 2006. The impact of CEO incentives on misreporting. Journal of Financial Economics 79:35-67.
    • (2006) Journal of Financial Economics , vol.79 , pp. 35-67
    • Burns, N.1    Kedia, S.2
  • 11
    • 33644700100 scopus 로고    scopus 로고
    • Reputational penalties for aggressive accounting: Management turnover and earning restatement
    • Desai, H., C. Hogan, and M. Wilkins. 2006. Reputational penalties for aggressive accounting: Management turnover and earning restatement. The Accounting Review 80(1):83-112.
    • (2006) The Accounting Review , vol.80 , Issue.1 , pp. 83-112
    • Desai, H.1    Hogan, C.2    Wilkins, M.3
  • 12
    • 67649542796 scopus 로고    scopus 로고
    • GAO. 2002. Financial Statement Restatements. General Accounting Office, Report to the U.S. Senate.
    • GAO. 2002. Financial Statement Restatements. General Accounting Office, Report to the U.S. Senate.
  • 13
    • 33645160245 scopus 로고    scopus 로고
    • An equilibrium model of incentive contracts in the presense of information manipulation
    • Goldman, E., and S. L. Slezak. 2006. An equilibrium model of incentive contracts in the presense of information manipulation. Journal of Financial Economics 80(3):603-26.
    • (2006) Journal of Financial Economics , vol.80 , Issue.3 , pp. 603-626
    • Goldman, E.1    Slezak, S.L.2
  • 16
    • 0001574630 scopus 로고    scopus 로고
    • A review of the earnings management literature and its implications for standard setting
    • Healy, P. M., and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13:365-83.
    • (1999) Accounting Horizons , vol.13 , pp. 365-383
    • Healy, P.M.1    Wahlen, J.M.2
  • 19
    • 0000673016 scopus 로고
    • Managerial incentives for short term results
    • Narayanan, M. P. 1985. Managerial incentives for short term results. Journal of Finance 40(5):1469-84.
    • (1985) Journal of Finance , vol.40 , Issue.5 , pp. 1469-1484
    • Narayanan, M.P.1
  • 20
    • 0039027651 scopus 로고    scopus 로고
    • Taking stock: Equity-based compensation and the evolution of managerial ownership
    • Ofek, E., and D. Yermack. 2000. Taking stock: Equity-based compensation and the evolution of managerial ownership. Journal of Finance 55:1367-84.
    • (2000) Journal of Finance , vol.55 , pp. 1367-1384
    • Ofek, E.1    Yermack, D.2
  • 25
    • 0003499731 scopus 로고
    • Cambridge, Mass: Harvard University Press
    • Spence, A. M. 1974. Market Signalling. Cambridge, Mass: Harvard University Press.
    • (1974) Market Signalling
    • Spence, A.M.1
  • 26
    • 84960562707 scopus 로고
    • Efficient capital markets, inefficient firms: A model of myopic corporate behavior
    • Stein, J. C. 1989. Efficient capital markets, inefficient firms: A model of myopic corporate behavior. Quarterly Journal of Economics 104(4):655-69.
    • (1989) Quarterly Journal of Economics , vol.104 , Issue.4 , pp. 655-669
    • Stein, J.C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.