How far can we trust earnings numbers? What research tells us about earnings management

By Martin Walker. 2013

212 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/83f56d859ab73166754c8806d59de8e221cab39d

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. Stergios Leventis
2. Mohammad Alhadab
3. Panagiotis E. Dimitropoulos
4. Seraina C. Anagnostopoulou
5. Andrianos E. Tsekrekos
6. Marwa Elnahass
7. Omneya H. Abdelsalam
8. I. Clacher

In Strategy and Management

1. Mohammad Alhadab
2. Stergios Leventis
3. Seraina C. Anagnostopoulou
4. Andrianos E. Tsekrekos
5. Panagiotis E. Dimitropoulos
6. Marwa Elnahass
7. Omneya H. Abdelsalam
8. I. Clacher

Citations in the corpus

• The effect of financial leverage on real and accrual-based earnings management (2017, background): “At the same time, the findings of this study on a complementarity effect between AM and RM in the presence of high leverage constitute evidence on multiple forms of EM coexisting for the population of suspect firms, confirming relevant theoretical predictions of different EM form coexistence made by”
• Corporate social responsibility and earnings management in U.S. banks (2014, background): “Previous research draws attention to managers’ efforts to demonstrate mproved measurements of profitability through EM practices, in order to secure their personal economic incentives (Healy Wahlen, 1999; Jones, 2011a; Rahmawati & Dianita, 2011; Walker, 2013).”
• The implications of research on accounting conservatism for accounting standard setting (2015, background): “There is a substantial and growing body of evidence that opportunistic earnings management exists both through the exercise of discretion over accounting accruals and through real economic choices (see Walker, 2013 for a recent survey).”
• Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016, methodology): “To measure the quality of financial reporting (Walker, 2013),”
• Corporate governance and earnings management in concentrated markets (2020, background): “Walker (2013) identifies four conditions that need to be violated for earnings management to occur.”
• Accounting and auditing with blockchain technology and artificial Intelligence: A literature review (2023, unknown): “In accounting research, agency theory seems to be the standard approach to emphasize “ the conditions of uncertainty that leads to potential information asymmetries between the executives who manage the firm and external investors ” (Walker, 2013:448).”
• Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, background): “Second, Walker (2013) calls for further research on how earnings management varies among EU countries after the mandatory adoption of IFRS.”
• Real and accrual earnings management and IPO failure risk (2015, background): “…to explain their results in terms of a breakdown in one or more of the assumptions of the Revelation Principle’.5 The Revelation Principle for earnings management states that managers will not be able to benefit from earnings management if a number of perfect market conditions hold (Walker 2013).”