Are Unmanaged Earnings Always Better for Shareholders
By Anil Arya, Jonathan C. Glover, Shyam V. Sunder. 2003
274 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/2ac1bdac8f72f3e4d971c0e654fd1bcf2bf7250a
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Mohammad Alhadab
- I. Clacher
- Kevin Keasey
- Aziatul Waznah Ghazali
- Nur Aima Shafie
- Martin Walker
- Z. Sanusi
- K. Hussainey
In Strategy and Management
- Mohammad Alhadab
- I. Clacher
- Kevin Keasey
- Aziatul Waznah Ghazali
- Nur Aima Shafie
- Martin Walker
- Z. Sanusi
- Lara Al-Haddad
Citations in the corpus
- Real and accrual earnings management and IPO failure risk (2015, methodology): “We also repeated our analysis using 10 observations for each industry-year group and the results are qualitatively similar but this restriction leads to a large decrease in our sample size and, therefore, we follow Rosner (2003), Athanasakou et al. (2009), Iqbal et al. (2009) and Athanasakou et al. ”
- Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment (2013, unknown): “(1996), Demski (1998), and Arya et al. (2003) also identify conditions sufficient for managers to use managed earnings to signal private information.”
- How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “Arya et al. (1998, 2003) provide further useful insights and commentary.”
- Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015, background): “…regards to this view, managers manage earnings for their own private benefits rather than for the benefits of the stockholders (Watts & Zimmerman, 1986; Subramanyam, 1996; Holthausen, 1990; Healy & Palepu, 1993; Guay et al, 1996; Demski, 1998; Arya et al, 2003; Hao, 2010 & Jiraporn et al, 2008).”
- Is Earnings Management Opportunistic or Beneficial? An Agency Theory Perspective (2008, unknown): “Arya et al. (2003) argue that the notion that earnings management reduces transparency is a simplistic idea.”