Is Earnings Management Opportunistic or Beneficial? An Agency Theory Perspective

By P. Jiraporn, Gary A. Miller, S. Yoon, Young Sang Kim. 2008

349 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/6625c210165a65f20276b4ddf58eb9debd13222a

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1. Aziatul Waznah Ghazali
2. Nur Aima Shafie
3. Z. Sanusi

Citations in the corpus

• 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).”