The Use of Special Items to Manage Earnings and Perceptions

By Michael R. Kinney. 2000

114 citations recorded by the source corpus.

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Citations in the corpus

A cross-country study on the effects of national culture on earnings management (2010, background): “Our study also moves from the individual decision level to the individual group level, as recommended by Kirkman et al. (2006). Finally, the study adds representation from international accounting with a market approach, an area long neglected in the international business literature.”
Earnings Management Using Classification Shifting: an Examination of Core Earnings and Special Items (2006, unknown): “For example, Kinney and Trezevant (1997) show that managers are far more likely to break out incomedecreasing special items than income-increasing special items on the face of the income statement, consistent with managers wishing to highlight the transitory nature of expenses, but not income.”
Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items (2010, background): “McVay (2006) investigates a third form of earnings management.”
Limited Attention, Information Disclosure, and Financial Reporting (2003, unknown): “…managers use special items in the attempt to manage stock prices and market perceptions of firm performance (see, e.g., Elliott and Hanna, 1996; Kinney and Trezevant, 1997), and that reporting of special items has increased over time (see Collins et al., 1997; Elliott and Hanna, 1996; Bradshaw…”
How are Earnings Managed? An Examination of Specific Accruals (2004, background): “8 In a similar vein, Kinney and Trezevant (1997) find evidence of special items being used to smooth unusually high or unusually low earnings.”
Comparing the Value Relevance, Predictive Value, and Persistence of Other Comprehensive Income and Special Items (2011, background): “…realized gains and losses from the sale of assets and investments, unrealized impairment write-offs, and realized or unrealized restructuring charges, merger costs, settlements, and other accrued items (Elliott and Hanna 1996; Kinney and Trezevant 1997; Bradshaw and Sloan 2002; Cready et al. 2010).”
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items* : Financial Statement Presentation (2009, unknown): “In addition, NSI is positive and significant (coefficient = 0.122, tstatistic = 4.24), indicating that ceteris paribus managers are more likely to present negative special items separately on the income statement than positive special items (e.g., Kinney and Trezevant 1997).”