Earnings Management: A Perspective

By M. Beneish. 2001

519 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/12ad5a4abe3df1d22ee8e79550977901e96e14a9

Citations in the corpus

• Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards (2004, unknown): “2 See review papers by Schipper [1989], Healy and Wahlen [1999] and Beneish [2001]. -4rents by providing “counter-veiling” incentives. In Dutta and Gigler [2002], the manager can exert costly “window dressing” activities to affect the stochastic properties of the contracting signal, which is used to”
• Who Is Miss World in Cosmetic Earnings Management? A Cross‐National Comparison of Small Upward Rounding of Net Income Numbers among Eighteen Countries (2003, unknown): “Furthermore, the research stream has matured to literature reviews and commentaries on the area (see e.g., Healey and Wahlen 1999; Parfet 2000; Beneish 2001; Stolowy and Breton 2000).”
• Venture Capital and Corporate Governance in the Newly Public Firm (2012, unknown): “Beneish (2001) claims that if earnings are managed, it is most likely to occur in the accrual (rather than cash flow) component of earnings.”
• How has the financial crisis affected earnings management? A European study (2015, unknown): “…exists, and multiple measures have been used to estimate the degree of earnings management in previous empirical studies (e.g. Schipper, 1989; Healy and Wahlen, 1999; Beneish, 2001; Leuz et al., 2003; Ewert and Wagenhofer, 2005; Garcia Osma et al., 2005; Callao and Jarne, 2010; Chen et al., 2010).”
• The Economic Implications of Corporate Financial Reporting (2005, unknown): “2002; and see Healy and Wahlen 1999, Dechow and Skinner 2000, Beneish (2001), and Fields et al.”
• Judgmental forecasting: A review of progress over the last 25 years (2006, unknown): “…situations domain knowledge may not be the prime cause of this superior forecast accuracy—managers may be able to exert control over the earnings they are forecasting and hence produce highly accurate EPS forecasts (Beneish, 2001; Brown, 1996; Holthausen & Leftwich, 1983; Watts & Zimmerman, 1990).”
• Choice of auditors and earnings management during the Asian financial crisis (2007, unknown): “Furthermore, the results provide evidence to mitigate the comment of Beneish (2001, p. 12) that “. . . evidence on income decreasing earnings management is meager (sic)”. This observation is especially pertinent in the context of the Asian business environment as the location for this study and the ”
• Female executives and earnings management (2010, unknown): “Carter et al. (2003), Erhardt et al. (2003), Farrell and Hersch (2005), Rose (2007), Campbell and Minguez-Vera (2008), and Adams and Ferreira (2009) examine the effects of female executives and directors on the firm’s financial performance and market value.”
• How are Earnings Managed? An Examination of Specific Accruals (2004, unknown): “) Similarly, Beneish (2001) writes, “The difficulties faced by aggregate accrual models suggests that studies of specific accruals, perhaps even case studies, are needed” (p.”