Managing earnings surprises in the US versus 12 other countries

By Lawrence D. Brown, H. N. Higgins. 2001

145 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/6444338cb8ff5d919e7b12f2625f07d5183e91f6

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Citations in the corpus

Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets (2006, unknown): “, 2000), and on the incidence of earnings and forecast management (Brown and Higgins, 2001; Leuz et al., 2003)'.”
Corporate Governance and Earnings Management: A Survey of Literature (2013, background): “Compensation induces managers to engage in earnings management; however, this is by no means consistent across countries (Brown and Higgins, 2001 44 ).”
Target price accuracy:international evidence (2013, methodology): “Third, we include the earnings smoothing proxies from Leuz et al. (2003) and Brown and Higgins (2001) in regression model (5) and find that countries with lower earnings smoothing have lower TP accuracy.”
Empirical Evidence on the Evolution of International Earnings (2002, background): “20 This is not to suggest that US firms necessarily manage earnings less than those in other countries since, as argued in Brown and Higgins (2001), they may be managing earnings to meet analyst forecasts.”
Disclosure Practices, Enforcement of Accounting Standards and Analysts' Forecast Accuracy: An International Study (2003, methodology): “, but is also consistent with evidence in Brown and Higgins (2001) that U.”
Earnings Management and Investor Protection: An International Comparison (2002, unknown): “Brown and Higgins (2002) show that US firms engage in more expectations management, i.”
Voluntary Earnings Disclosures and Corporate Governance: Evidence from France (2005, background): “Chau and Gray (2002) Brown and Higgins (2001) McKinnon and Dalimunthe (1993) Ho and Wong (2001)”
Accounting Policy Disclosures and Analysts' Forecasts (2003, background): “12 Brown and Higgins (2001) measure income smoothing as the ratio of small (5%) positive earnings surprises to small negative earnings surprises.”
The Economic Implications of Corporate Financial Reporting (2005, unknown): “…if they are guided numbers, in part because then the firm has to deal with extensive interrogations from analysts about the reasons for 23 Brown and Higgins (2001) find that relative to managers in 12 other countries, U.S. managers are more likely to manage analyst expectations to avoid…”