An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management

By Somnath Das, Kyonghee Kim, Sukesh Patro. 2011

124 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/35fb738b6f66bcf3144f6480b6894aa255236bd8

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. C. Cruz
2. Luis R. Gómez-Mejía
3. C. Imperatore
4. Martin Walker
5. Thomas M. Zellweger
6. James J. Chrisman
7. Alfredo De Massis
8. Franz Willi Kellermanns

In Finance

1. Luis R. Gómez-Mejía
2. Martin Walker
3. K. Hussainey

In Strategy and Management

1. C. Cruz
2. Luis R. Gómez-Mejía
3. Martin Walker
4. K. Maas

Citations in the corpus

• Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms (2014, background): “For instance, with reference to earnings management, firms can engage in analysts’ earnings expectation strategies (Das et al., 2011; Graham et al., 2005; Matsumoto, 2002) or classification shifting mechanisms (McVay, 2006) in order to meet/beat analyst forecasts and appear in a good light,…”
• How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “Das et al. (2011) examine the joint use of earnings guidance and AM to meet or beat the consensus quarterly forecast.”