Earnings management : emerging insights in theory, practice, and research

By Joshua Ronen, V. Yaari. 2008

378 citations recorded by the source corpus.

How researchers see this paper

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

Product market power, industry structure, and corporate earnings management (2013, background): “We include lagged return on assets (ROA) as an additional regressor to control for the effect of performance on a firm’s accruals (Kothari et al., 2005; Ronen and Yaari, 2008).”
Corporate governance and earnings management in concentrated markets (2020, background): “The revelation principle states the conditions under which privately informed managers achieve more benefits from revealing the truth as it allows them to avoid any subsequent penalties for misreporting firm results (Ronen and Yaari, 2008; El Diri, 2017).”
How has the financial crisis affected earnings management? A European study (2015, background): “…management has been the focus of considerable amount of empirical research in the last decades (Healy and Wahlen, 1999; Dechow and Skinner, 2000; McNichols, 2000; Garcia Osma et al., 2005; Ronen and Yaari, 2008; Garcia-Meca and Sanchez-Ballesta, 2009; Mechelli and Cimini, 2012; Alves, 2013).”
The effect of financial leverage on real and accrual-based earnings management (2017, background): “We differentiate these from non-discretionary accruals, or accruals arising from transactions characterised as normal when taking into account a firm’s performance, strategy, industry conventions, macro-economic events or other factors (Ronen and Yaari 2008).”