Intra-industry effects of earnings restatements due to accounting irregularities
Article Abstract:
The impact of earnings restatements of a firm on its rival firms, whose accounting irregularities are similar to that of the restating firm, is analyzed.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2006
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Accruals management to achieve earnings benchmarks: a comparison of pre-managed profit and loss firms
Article Abstract:
The differences in earnings benchmarks achieved by profitable and nonprofitable firms is examined and correlated to their accrual management behavior.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 2006
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Earnings management at rights issues thresholds - evidence from China
Article Abstract:
With reference to firms in China, the earnings management practices of American firms to meet the return on equity thresholds are discussed.
Publication Name: Journal of Banking & Finance
Subject: Business
ISSN: 0378-4266
Year: 2006
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