Corporate Earnings: Facts and Fiction

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The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*: Real Activities Manipulation and Future Performance (2009, unknown): “…by engaging in RM and future performance is also consistent with signaling managerial competence or future firm performance (Bartov et al. 2002; Lev 2003).7 Burgstahler and Dichev (1997) suggest that meeting earnings benchmarks may enhance firms’ credibility and reputation with stakeholders…”
Founding Family Ownership and Earnings Quality (2006, methodology): “9 Basu’s [1997, table 1] reverse regression model is more widely used in accounting literature to examine earnings conservatism or timely loss recognition. However, I do not find a significant relation between family ownership and timely loss recognition using Basu’s [1997] reverse regression approa”
Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs (2011, background): “As earnings management leads to lower earnings quality, it reduces the predictive ability of future earnings and cash flows (Lev 2003).”
The Economic Implications of Corporate Financial Reporting (2005, unknown): “Agency costs Agency issues may represent an important tension that explains lack of full disclosure, as suggested by Nanda et al. (2003) and Berger and Hann (2003).”